Abstract
The aim of this study is to investigate the effect of taxes on democracy. In the study, 37 OECD countries were taken as a sample and the data between 2010-2019 were used annually. The study was conducted using panel regression method. In the study where two different models were created, the effect of both tax burden and tax structure on democracy was investigated. According to the results, the effect of tax burden on democracy was found to be statistically significant and positive. In terms of tax sutructures, while the effect of indirect taxes on democracy was found to be statistically significant and negative, the effect of direct taxes on democracy was found to be significant and positive.
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