Evaluation of the Turkish tax system in terms of optimal taxation

Optimal taxation is the tax structure that best reflects the choice between efficiency and fairness, and at the same time maximizes the level of social welfare.In this context, the historical development of optimal taxation and the aims to be achieved are included.Based on the purpose of the study, the compliance of the taxes in the tax system in Turkey with the principles of efficiency and justice was determined.The suggestions of people who have approaches to optimal taxation such as Ramsey and Mirrlees to reach optimal taxation, and the studies of Adolf Wagner, Adam Smith and modern financialists on what should be the optimal taxation principles are included.What these studies are is included in this study.Although certain limits cannot be drawn to the optimal tax composition due to its continuous self-updating according to population, capital and international movements, according to the information we have obtained, direct taxes in the Turkish Tax System do not comply with the optimal taxation principles in terms of efficiency and fairness, and Value Added Tax, which is an indirect tax, is partly the optimal taxation. It has been determined that both Value Added Tax and Special Consumption Tax do not comply with the fairness principle of optimal taxation. Keywords: Optimal taxation, objectives of optimal taxation, history of tax, approaches to optimal taxation, Turkish tax system.