THE IMPACT OF TAXES ON ECONOMIC CRIMES IN TURKEY

This study examines the impact of economic crimes on taxation in Turkey through a multidimensional approach. It addresses the types of economic crimes defined under Turkish Tax Laws and the Turkish Penal Code, explores their socio-economic determinants, and investigates their relationship with taxation from both theoretical and empirical perspectives. Within the scope of the study, crimes such as tax evasion, violation of tax confidentiality, fraud, fraudulent bankruptcy, money laundering, and smuggling are evaluated, along with the relevant penal regulations in the Turkish legal system. Socio-economic variables such as unemployment, income distribution, poverty, urbanization, and geographic factors are analyzed in terms of their indirect effects on economic crimes. Analyses based on data from 2013 to 2020 across 12 regions of Turkey reveal that the relationship between tax revenues and economic crime rates varies across regions and over time rather than following a single, uniform direction. The findings indicate that changes in tax revenues do not affect crime rates in the same way in every region, and that the relationship is shaped by factors such as regional economic structure, informality, and differences in enforcement capacity. Income inequality, high tax rates, and complex regulatory structures are identified as factors that may contribute to the proliferation of economic crimes.

In conclusion, combating economic crimes in Turkey requires more than punitive measures; it must be supported by a fair, simplified, and transparent tax system. Strengthening tax morale, reducing regional disparities, enhancing audit mechanisms, and ensuring economic justice are proposed as key strategies in preventing economic crimes.