Examination of indirect and direct taxes in the context of justice in the Turkish tax system

In the historical process, the concept of justice has been tried to be explained with different views and approaches. Many definitions and understandings of justice have been put forward by thinkers. However, just a definition of justice in the absolute and absolute sense has not been made. The idea of providing justice, which exists in society in general, in law and political philosophy, in cultural systems and in many other areas, has also become a necessity in the tax system. From this point of view, ensuring justice in tax is among the main objectives of tax system which provide fair. Tax justice is used in the sense of taxation of taxpayers according to their ability to pay. During the establishment of a fair tax system, it was necessary to include the principles of justice in taxation and the factors affecting tax justice. In this context, direct and indirect taxes are discussed. In our study; income, wealth and expenditure taxes, indirect and direct taxes have been examined according to their classification, and it will be tried to determine to what extent the justice in taxation is realized by including their ratios in total tax revenues for the years 2006-2021. In addition, the regulations made in order to contribute positively to tax justice in income, wealth and expenditure taxes will be conveyed. Keywords: Justice, Tax Justice, Indirect Taxes, Direct Taxes