Cultural and poli̇ti̇c factors on tax load with sociological approach: Turkey analysis in terms of its historicity

In international comparisons, tax load concept in another important indicator showing justice in income distribution in the stages of development as much as gini coefficient and Lorenz curve. Because how much tax load on societal segments in the stages of devlopment remains on which societal segments is important. However, subjective approaches have gained importance as much as objective approaches especially when tax load is in question, these days. International comparisons to be made without considering subjective approaches shall not bring healty results. Within this context, points of view nation states have to tax and tax culture is within the interest area of financial sociology. Keywords: Tax load, tax culture, political culture, tithe, wealth tax, agricultural products tax, proportional taxes