The role of taxes in poverty alleviation and evaluation of Turkish tax system

In the last 50 years, welfare indicators have been on an upward trend due to innovations in communication and technological fields throughout the world. However, poverty caused by disparities in division still remains a serious problem for many underdeveloped and developing countries. The average income of the 20 richest countries is about 37 times the income of the 20 poorest countries and that difference has doubled over the last four decades. On the other hand, poverty is changing shape with the effect of globalization, along with absolute poverty, working poverty, social exclusion and isolation are increasing rapidly. In this study, the fight against poverty and relative poverty in Turkey, it is based especially in employee poverty, to be used as tools of tax matters whether the poor and pro-development-oriented public spending were examined. Methods used in determination of tax solvency, justice and poverty in taxation, the effect of changing in tax types / rates, inequalities in tax burden distribution and the relationship between informal economy and poverty. This data were obtained from various institutions and organizations, articles, thesis, books etc. as a result of literature survey. the sources were used, discussed, interpreted and concluded. It was emphasized that the fight against poverty should be handled within the scope of public obligations and should not be left to the initiative of charitable people and institutions. The government has an active role in economic and human development, holistic proposals for solving the poverty problem with tax policy and public expenditure policy instruments. Keywords: Relative Poverty, Human Poverty, The Role of Taxes in Development, Public Expenditures, Public Debts, Direct-Indirect Taxes, Income Distribution Inequality, Tax Structures OfLDC, LMIC and MDC, Tax Justice Types And Poverty.