Turkish progressive taxation system and distribution of income

In this study, ideas of important cult of economy and finance sciences which theatrically describe progressive taxation and distribution of income and in accordance with these ideas, history of progressive taxation applications in Turkey and effects on distribution of income were examined. It was determined that there is an inequality in the distribution of income in Turkey, share of national income taken by low income is low and share is high for high income. In the regional distribution of income, income per capita in the Eastern and South Eastern Anatolian regions is significantly below Turkey?s average. In the sectoral distribution of income, the share of agriculture sector in the national income dropped compared to industry and services especially after 1980.In progressive taxation applications, while some existing tax advantages on labour incomes are abolished or limited, benefits of capital incomes are significantly increased. Fair income distribution in Turkey is affected by being too low the share of progressive income tax on the total tax revenues, also a very big portion of the income tax being taken from the wage earners as stoppage at source, big part of tax revenues being covered by the indirect taxes known for their negative effects on the distributions of income. It is seemed that by applying progressive income taxation fairly and suitable to the taxation principles can be secured the justice of income distribution at leastKeywords: Progressive income tax; income distribution; national income