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The informal economy has started to become the center of attention of the whole world since the 1960s. Therefore, the informal economy emerges differently in each country and is called with different terms. Defining and measuring the informal economy is difficult and it is an undesirable situation due to the negative effects it creates. For this reason, determining the causes of the informal economy is of great importance in the fight against informality. There are many reasons for the informal economy. Although these reasons differ between countries, the most widely accepted reason is that the tax burden is heavy. So, taxes become an issue that needs to be emphasized in the fight against the informal economy. Although there are studies in the literature that deal with the relationship between informality and tax, most of the studies are on the effect of the informal economy on tax revenues. In this study, the practices that are within the scope of income tax and that can negatively affect informality are discussed. In this direction, the study aims to explain how practices in the Income Tax Law negatively affect informality. [ABSTRACT FROM AUTHOR]