The analysis and assessement of personal expenditures in relation to economic efficiency, while determining income tax base

Personal expenditures are the expenditures that satisfy compulsory needs deemed necessary to sustain people?s lives. The continuation of the physical and cultural life of the individuals and their families are subject to their ability to meet so ? called personal expenditures. In other words, the formation of the society and its continuity go hand in hand with the ability level of satisfying personal needs. That is why states have preserved certain level of personal expenditures.The tax protection methods related to the individual expenditure, Project he needed amount of tax that is necessary for the continuation of the physical and cultural life of human beings by the tax applications. For the taxpayers who are unable to afford their individual expenditures, no income taxation is necessary as the expenditures inhance the societies prosperity.In Turkey, for instance, there are several aplications for the protection of the individual expenditures through taxing procedures. However, the main application for the protection of individual expenditures goes back to 1949, the year when the income tax came into force.The protection of the individual exenditures of taxpayers has an important role in preventing the shadow economy. In Turkey, expecially when the structure of the income tax Schedule is scrutinized, the taxpayers unable to aford their expenditures do face serious burdens.