A Brief Look At The History Of Turkish Tax Practices With Regard To The Impact To Turkish Tax Culture

The need to live together by people who are social beings as a result of creation has led to the birth of two main institutions, states and cultures. And the culture includes, all kinds of material and spiritual institutions, boards and rules in the lives of individuals and their mutual relations processes. The items of the culture constitution's are; artistic products, customs and traditions, language, faith, common history, law, rules and truths, values and judgments, attitudes and behaviors. States, use their sovereign powers in accordance with their cultural structures and the community (nation) is under the influence of social and the inter-communal relations and the environments in which they live. Therefore, tax practices, which have an important place in state practices, are influenced by the changes occurring in social life over time and differences among societies, and they form tax cultures under which is the part of the national cultures. Tax cultures are an institution that has a great influence on the attitudes and behaviors that attitude of taxpayers against the taxation. Common mental programming that separates a group of people from other groups and culture that is always a social phenomenon and a phenomenon that emanates at national or institutional levels and the culture has a great influence on the attitudes and behaviors of individuals, as well as being a common product of their constituent communities and therefore of individuals. For this reason, understanding and anticipating the reactions to taxpayers' has a huge important that reducing tax compliance costs and achieving success in tax applications. For this reason, we will try to summarize the results of the literature review conducted on the subject with a certain integrity in order to find the answer to the question "How does the historical return of Turkish tax applications take place?