The relationship between direct taxes and income distribution in Turkey: Income tax example

What policies the states will use to ensure fairness in the distribution of income and the structure that will be created in the tax architecture are very important in this decision. Within the existing social structures of developing countries, income structures far from justice are one of the most important problems. Correcting this unjust structure, minimizing distortions in the current situation and ensuring social justice are among the most important public services that states have to offer to their citizens. The fact that citizens think they are getting on with their lives fairly will reduce the risk of a social explosion and ensure that the tax is spread across the base and collected without resistance. At this point, the study will begin by talking about the basic concepts related to taxation and then focusing on the measurement methods and types of the income distribution. According to the subject of the study, within the types of taxation, the structure and regulations of income tax will be explained and their connections with the factors affecting income distribution will be explained. In the second part of the study, economic indicators showing the importance of direct taxes and income tax in total tax revenues in Turkey between 2000 and 2017 will be examined and compared within the years. Then, within the context of Selected Country examples, the income tax collection methods and policies of the countries will be compared with each other and it will be revealed what effects they cause. Finally, based on the analysis of the years 2000 from 2017 and the comparison of Selected Country samples, direct taxes will be discussed on how income tax should be shaped and how it should be established within the tax architecture to ensure fairness in income distribution.