Tax i̇mplementati̇ons i̇n terms of justi̇ce i̇n i̇ncome di̇stri̇buti̇on i̇n Turkey

'Justice in the distribution of income' and the issue of whether the state would exercise its choice in favor of the privileged classes or the society as a whole in the fulfillment of this function has become one of the most debated economic issues all over the world, both yesterday and today. Recently, with the development of concepts such as equality, democracy and human rights; in providing the social peace, economic prosperity, and development, on the basis of the 'principle of social justice', the subject matters of 'fair share' of income among citizens and the provision of public resources and services at equal distances to all segments of society has become increasingly important. The question of how the state will share the tax burden and total income among the social classes in the most equitable manner by the means of the tools in the hands of the state, by acting an active role in the economy occupies the agendas of the countries in this context. The purpose of this thesis is to examine what is the role of taxes, which are one of the most important policy instruments of the states in this regard, 'to provide justice in income distribution', or vice versa, in terms of 'creating income injustice', both in 'its general theoretical framework', and 'specific for Turkey'. In the first part, the issue of income distribution and the theoretical framework of the major income distribution approaches are considered. Then, as one of the policy instruments of the states related to this matter, the issue of how the tax is used for ensuring equality in income distribution in Turkey, or the creation of income inequality, is described by presenting statistical data from both Turkey and the world. In the second part; The concept of 'taxation' is examined a little more in terms of taxation, the principles of taxation, the effects of determining the power of paying taxes on income distribution and tax expenditures are evaluated in detail. Also in this section, the methods of classification of taxes are briefly mentioned. In the third and last part, the 'Turkish tax system' is generally re-evaluated, answers are sought through concrete data and prefixes, the tax burden in Turkey, the impact on the redistribution of income, and in this regard, whether tax justice and the principle of social justice are realized in the country. In Turkey, as the subject of criticism in this regard, attention has been drawn to the issue of the effect of unrecorded tax expenditures with the economy's income distribution and some suggestions have been made. Keywords: Income distribution, tax burden, tax expenditures, informal economy.