Taxation of wage income in Turkey and selected countries and evaluation of tax justice

The concept of justice is a concept that is defined differently depending on the living conditions of individuals, their culture and values. Although the concept of tax justice is defined as the fair distribution of tax burden in general, it has been tried to be explained in line with different opinions such as the concept of justice. Taxation of wage earnings in line with tax fairness is very important for employees, who constitute an important part of the society. The aim of the study is to examine the taxation processes of individuals who sell their wage income in terms of tax justice. In order to examine wage incomes in terms of tax justice, in the first part of the study, the concept of wages is emphasized and taxation of wages in TVS is mentioned. In the second part, the concept of tax justice and taxation of wage incomes are examined in terms of tax justice in TVS. In the third section with selected how the taxation of wage income tax justice in ten countries and how to use the approach to Turkey was examined in a comparative way. As a result of the evaluations made in the study, the practices used to achieve tax justice are included in TVS. However, concepts such as justice and equality were emphasized. Although these concepts are included in TVS, there are also practices that do not comply with tax justice. At the same time, more effective use of tax justice approaches will affect tax justice more positively.