Examination and evaluation of the tax burden on wage earners in Turkey

Tax burden is defined as the share of total tax revenue in total income. The purpose of this study is to examine the calculable tax burden on wage earners in Turkey. In the study, the factors that form the wage formation and the tax burden on the wage earners are examined in detail. Tax exemptions and discounts are effective in differentiating the tax burden on wages between private and public sector employees in Turkey.It is hard to say "that this differentiation is consistent with the constitutional principles of taxation. Therefore, an adverse outlook also has appeared in terms of justice of taxation" regarding tax burden distribution. In terms of tax burden on wage earners Turkey has a lower tax burden compared to OECD countries. However, the high tax burden on the wage earnings feel is noteworthy in Turkey.