Exemption and exception in Income Tax Law in the social state

Social state is a form of state that aims at providing social justice, social equality, social balance and social peace. Nowadays, as a result of economic, social and technological developments, the exceptions and the exemptions have been included in the Income Tax Law of our Turkish tax system in a way parallel to social state principals. In the first part of our study, by being explained the concept of social state, the reasons and features of generation of social state are taken with general dimensions. In the second part of study, the aims of exceptions and exemptions of Income Tax, their actual situation and application in our country are explained. At the same time, the convenience of these exceptions are examined as if they are appropriate for today's social state view. In regard to this, problems that have been faced and solution proposals are also evaluated in this part of study.