Evaluation of taxes taken on income and earnings in terms of tax justice (Turkey-OECD comparison)

One of the most important methods used by states to finance public expenditures is taxes. With the sustainable growth of the economy, taxes are very important in resource distribution and income distribution. The fact that individuals have full and proper tax solvency is expected from the point of view of fair taxation. In indirect and direct taxes, it is also known that taxes levied directly, that is, on income and earnings, and the place of these taxes in the solvency of people, are important from a socio-economic point of view. In this study, what is the place of taxes on income and earnings in the direct tax category in Turkey and OECD member countries in fair taxation, what should be, determination, comparison and evaluations related to them will be tried to reach the conclusion.