Tax policies of Turkey have been one of the most concerning economic issues during the course of the European Union accession process. The tax revenues have been an important economic factor affecting tax policies and economic growth in Turkey. Tax performance has been an economic indicator which shows the effects of tax collection on economic development and income redistribution. Tax performance as an important economic indicator for the effects of tax policy shows how to make tax implementation in regard to the effiency and equity principles of taxation in any country. In this study, it will be scrutinized Turkish tax performance compared to EU15 countries. The aim of this study is to analyze Turkey’s tax policy . The tax convergence of Turkey with EU -15 countries will be examined by exploring the stationary tax differentials series using the data sets from Eurostat and Turkish Revenue Administration. In this study , tax revenues-to-GDP ratios are used for tax convergence showing the tax performance in Turkey. and a unit root in the nonlinear framework will be tested to examine the Turkish tax performance compared to EU-15 countries.