An assessment of the Turkish tax system from the perspective of tax justice

Throughout history, the concept of justice has been interpreted through various perspectives and methodologies. Philosophers have proposed numerous definitions and understandings of justice; however, there is no single, absolute definition. The idea of ensuring justice, which is central to society, law and political philosophy, and cultural systems, has also become essential within tax systems. Therefore, achieving tax justice is one of the core objectives of a fair taxation system. Tax justice refers to taxing individuals according to their ability to pay. In the process of establishing a fair tax system, it is necessary to consider the principles of tax justice and the factors influencing it. Tax justice is shaped by the political, fiscal, and social structures of a country as well as the nature of the applied tax system. Elements such as tax burden, tax shifting, elasticity, tax amnesties, assessment methods, tax avoidance, and tax evasion are among the key issues affecting tax justice. This study aims to evaluate the structure of the Turkish tax system and the fairness of various types of taxes within the framework of the principle of justice. Although the Turkish tax system is based on constitutional foundations, it presents significant structural issues in achieving tax justice in practice. In particular, the high share of indirect taxes (such as VAT and SCT) in total tax revenues creates a regressive structure, placing a disproportionate burden on low-income groups. On the other hand, direct taxes such as income and corporate taxes are theoretically more suitable for ensuring fairness, yet due to issues related to exemptions, exceptions, and rate structures, this potential is not fully realized. Wealth taxes like property tax and motor vehicle tax are also implemented inconsistently and often fail to reflect market values, thereby undermining tax equity. The study concludes that reforms are needed, including broadening the base of direct taxes, reducing reliance on indirect taxes, designing progressive and income-sensitive tax brackets, and strengthening the transparency and digital infrastructure of the declaration system. Keywords: Justice, Taxation, Turkish Tax System, Tax Justice, Income Distribution.