Comparison of income tax in terms of taxation technique in Turkey and selected EU countries: Analysis of the period after 2008

In the study the EU member countries' and Turkey's income taxes were essentialy and shortly conducted. The theoretical bases and the historical development of income tax were reviewed; then period by period Turkey's tax rates development was presented. Turkey and some selected EU countries, the applied tax rates were comparatively given in tables and in diagrams connected with.In the evaluations it has been seen that Turkish tax rates systems were violated from different point of views in different periods related to simplicity, justice, efficiency and consistency. It has been pointed out taht today, from the point of economic and social standard levels there are some differences and resemblences in taxing applications between Turkey and the EU countries. Keywords: The European Union, Income Tax, Turkish Tax Rates, Taxation Technique