Tax justice and evaluation of Turkish tax system in terms of tax justice in the post-2000 period

Meeting the tax justice is one of the main goals of tax systems. Tax justice is always moot point in our country. The main point of this study is situation of tax justice after 2000 year and what must be done about this subject. Ensuring tax justice is envisaged in our Constitution. Article 73 of the Constitution is said that ''An equitable and balanced distribution of the tax burden is the social objective of fiscal policy'' Therefore, we can see the subject of tax justice as a constitutional duty. Besides, considering tax justice as much a economic impact as a social one makes us understand the importance of subject easily. Before and after 2000, developments on tax justice and comparing them can provide an oppurtunity to economic and social evaluation. On the other hand, it is also possible to detect the effect of economic and financial policies that are practiced in our country in order to provide the tax justice. First of all, in this study literature will be reviewed. After reviewing of tax justice, the general structure of Turkish Tax System will be informed. After this, subject of things that must be done about tax justice will be revealed. Key Words: Tax Justıce, Burden of Tax, Indirect Tax, Direct Tax