Evaluation of income tax policy practices in turkiye in terms of the principle of justice in taxation

This study provides a comprehensive analysis of income tax policies in Turkey in terms of the principle of tax justice. The main objective of the research is to evaluate the effects of the tax system on income distribution, analyze the weight of indirect and direct taxes, and develop policy recommendations for a fairer tax structure. The historical development of income tax, its constitutional foundations, and the current legal framework are thoroughly examined. The impacts of various income components (such as wages, business income, self-employment, capital income, and agricultural earnings) on tax justice are assessed. Furthermore, practices like tax exemptions, deductions, and the minimum living allowance are discussed in relation to their contribution to equity. The 2023 and 2024 income tax rates are analyzed comparatively, with a focus on the impact of high-rate brackets on the tax burden. Based on a review of literature, current legislation, and cross-country comparisons, the study proposes a series of reform strategies for restructuring the income tax system. These include protecting the tax base, enhancing digital audits, adjusting brackets according to inflation, and ensuring transparency in tax expenditures. The study aims to contribute academically to the transformation of tax policy into a fair and sustainable structure aligned with the principles of a social state.