Countries are classified as economically developed and underdeveloped. According to their level of development, countries are economically and socially different. The largest and most important source of financing for modern states today is taxes levied gratuitously. Printing money or going into debt as an alternative to taxes always creates inflation pressures. For this reason, taxes are an alternative source of income. The tax structure describes the composition of taxes that take place in the system and have different effects. Tax structures also differ according to the level of development of countries. The tax system in developed countries has the weight of direct taxes. Direct taxes can be fairer because they take into account the personal characteristics of people. The tax system of underdeveloped countries is dominated by the weight of indirect taxes that do not take into account personal characteristics. Since the tax structure of Turkey is weighted by indirect taxes, it has the characteristics of an underdeveloped country. Indirect taxes, which consist of more unfair taxes, have different reflections from the point of view of the state and the taxpayer. While indirect taxes for the state are collected more easily and effortlessly; it can be more cruel for the taxpayer. The reason for many of the criticisms directed at Turkey's tax system is based on the tax structure. In this study, the economic and social effects of indirect taxes in Turkey are explained. Solutions are offered for the criticisms of the tax system.