Taxation in Turkey and some EU contries wage income

Compensation of employees, which are indicators of income for workers and their families, cost for employers, source of taxation for the state and competitiveness in terms of global economy, it concerns and influences all segments of society in various ways. It is important in terms of the principles of taxation that wage income will be subject to and defined as wage income by defining the characteristics of wage income from other income elements. From the past to the present, various views have been put forward as to what wage income is and how it should be taxed. Ensuring fairness of income distribution and fair taxation form the basis of these views. Fair tax policies in line with general and core taxation principles are also important for the peace of mind because of the relative majority of income earners. Within this framework, Turkey's ability to pay, taking into account the efforts of the taxation of wages in accordance with the fair taxation of income charge is applied to the individual income tax rates by applying the principles of separation and also It is seen that tax cuts are made according to the personal situation of the employee such as minimum subsistence allowance and disability allowance, and there are exemptions and exceptions recognized in various laws. There are some exemptions and exceptions while considering the European Union charged the tax burden on those who earn income in countries with Turkey likewise particularly low-wage variety of tax cuts as considering the personal situation of the workers in order to reduce the tax burden on receiving the income. In some European Union member countries, the first income brachet is excluded. In this study, after examining the taxation of wage income on general principles, assessments were made on whether the tax burden is fair for the employees or not. Despite the existence of some practices to reduce the tax burden on income earners, it is seen that the total public burden on them is high when local and international data are considered. Keywords : Wage, Income Tax, Employee, Public Burden, EU.