A comparative analysis of Türkiye's post-2000 tax structure with selected EU countries in terms of social state and tax

The subject of this study is to examine and compare the tax systems of Türkiye and the European Union member states of Germany and France in terms of social state and tax justice for the period 2000-2023. The aim of the study is to investigate the effects of the tax structures and tax rates of Türkiye, Germany and France on income distribution and social welfare and to what extent these systems are compatible with the social state concept. The reason for choosing Germany and France as samples in the study is; Among the European Union countries, these countries implement their policies according to the concept of a social state and give importance to ensuring tax justice in their fiscal policies. The study shows that the share of indirect taxes in total tax revenues in Türkiye is higher than direct taxes, while in Germany and France, the share of indirect taxes in total tax revenues is lower than direct taxes. Therefore, it has been understood that the relatively high weight of indirect taxes in Türkiye's tax revenues prevents the fair distribution of the tax burden in Türkiye, while in Germany and France, the tax burden is distributed fairly. In addition, when the Gini coefficient and P80-P20 ratios, which are the most important indicators showing whether justice is achieved in income distribution, are examined, it has been determined that income distribution inequality is higher in Türkiye compared to Germany and France. KEYWORDS: Social State, Tax Structure, Tax Justice, Income Distribution