The evaluation of the tariff in the Turkish tax system in terms of the tax liabilities

Taxes are the most important source of income for the state. Taxes have various duties for a country, such as economic, social and economic. In addition to financing public expenditures, taxes also have duties such as ensuring the effective and efficient use of the obtained resources, economic growth, and preventing the formation of regional imbalances in the country. In order to calculate the tax that the taxpayer is obliged to pay, the tax base must be determined. Base and tax schedule are intertwined concepts. In order for the tax tariff to be applied, it is obligatory for each tax to have a base. It is aimed to ensure fairness and efficiency in taxation and to create a good tax policy by making use of tax tariffs. While creating the tax policy, it is necessary to analyze which of the flat rate tariff, increasing rate tariff or decreasing rate tariff to be applied in the tax system and which ones should be applied. While deciding on the suitability of the tariff, it is thought that it should be simple, equal and applied effectively within the tax system. In this study, tax tariffs are examined theoretically, tariff structures, application methods, taxation principles and economic effects are discussed with their positive and negative aspects. Tax schedule and taxes on base income, taxes on expenditures, taxes on wealth have been evaluated in detail. In the last stage of the study, tradesmen and craftsmen who are taxpayers were included in the study by survey method, and it was tried to observe how the tax had an effect on taxpayers. Using the face-to-face survey method to reach taxpayers, the question of what is the most appropriate tax tariff was asked to the taxpayers. The factors affecting the preferences of the taxpayers were tried to be determined. These factors were demographic, economic, technical-administrative factor, social and cultural. It has been tried to determine the significant differences between the tax tariff preferences of the taxpayers and the factors affecting these preferences. Keywords: Tax, Tax Base, Tax Tariff, Taxpayer