Observation of direct taxes in turkish taxing system by means of justice and effectiveness

One of the biggest problems of developing countries is skewed and unjust, distribution of wealth. Taxes are the most important devices of a country for reducing this skeved distribution of wealth and for arranging social justice as much as possible. And for arranging distribution of wealth the state taxation should be on the basis of payment power, that is to say taxation should be applied according to principle of justice. Unjusti taxation also leads to economic and social problems that?s why making effective arrangements at taxation system is considered important. As at state taxes principle of justice and equality is a matter effecting all the taxpayers. According to the point of Justice-injustice, the most effective classification is direct-indirect taxation. Serious alteration of Turkish Taxation System for the last a few years -according to the classification of directindirect taxation- is leading us to this study. At the beginning of 1990s differences, among direct-indirect taxes has changed according to tax revenue on behalf of indirect taxes. Share of indirect taxes in common budget incomes has fallen from %52 down to %27, also indirect taxes has risen up to %73. This condition put forth that Turkish Taxation System headed from direct taxation to indirect taxation. Aim of this study is observing the reasons of heading from direct taxation towards to indirect taxation in Turkish Taxation System, the reason laying behind this inclination whether it is a reason of a global change or not, will be brought up by deductive reasoning of Turkey with EU countries. In order to participation of Turkey in European Union some treaties on financial topics have been signed out. Consequently Europian Union norms are being effective on arrangements of financial matters At this study numeratical analysis of Turkish Taxation System on the basis of years, general tax income revenues will be compared througout the years. In here our aim is observing both the effectiveness of the Taxation System and the reasons of rotation from direct taxation towards to indirect taxation on the basis of tax revenue, the years and the components will be compared according to the direct-indirect taxation percentages of EU and our country. On the other hand the revenue on the sturcture of income tax and corporate income tax on indirect taxes will be analysed according to the principles of equality and generality necessary for establishing equal taxation of turkish taxation system. Key words: indirect taxes, direct taxes, equality, justice.