Taxes, which are known as one of the indicators of the sovereign power of the state,are the most basic public financing instruments that have maintained their popularity from past to present. It is the classical function of taxes to be seen as the equivalent of expenditures, and its use to provide macroeconomic targets serves an economic purpose. After the Great Depression in 1929, the use of taxes as a means of achieving the goals of growth and employment has brought the concept of functional finance to the agenda in the literature of Finance. Tax policies have been established by making changes in the amount and composition of taxes in the ongoing years. The oldest known classification of taxes levied on public expenditures is indirect - direct tax. Various criteria were taken into account when this classification was made, and the debate was generally shaped around tax burden and fairness. The effects of the policies created within the framework of the distinction on the Turkish economy have taken place in the study period.