Simulation of income tax system in Turkey as part of income tax reform made in OECD countries

Income tax, as a direct tax is laid on real persons? incomes. Subjectivity feature of income tax provides that fiscal, economic, juridicial, political, international, social and psychological effects of the system to be feeled keenly on taxpayers. For these reasons, the reform of income tax brings also a great many of phenomenons has both micro and macro effects. One of the organizations which are effective on the application of income tax system on the international stage and the solution of taxation affairs which are occured is Organization for Economic Cooperation and Development (OECD). OECD, as an international organization takes also important roles and functions upon taxation matter. The matters of OECD undertaken in terms of application and reform of income tax system; bringing international standards in taxation, generating solutions to international taxation problems, showing the way to governments and tax administrations can follow strategies in new tax formations, and above all providing benefits both OECD member countries and non-member countries as a matter of following through in tax reforms which the countries effectuate may be expressed in a wide field. According to income tax classification; simulation analysis have been applied to income tax system in Turkey by means of data set created as part of income tax reform belonging to OECD member 34 countries and simulation samples relating to countries. As a result; solutions have been offered relating to Turkish income tax system Keywords: Income Tax Reform, OECD, Simulation Analysis, Turkish Income Tax System