Regarding the evaluation of general budget tax income tax justice in Turkey (2003-2018)

Taxes are one of the major sources of income of a country. The process by which this important source of income will be collected is a process that must be carefully considered. It is highly controversial to determine how much tax to be charged, which rates to take and which tax principles and methods to apply. The process of collecting taxes and then acting on the principle of justice is a situation expected by the whole society. Hundreds of years in different societies, at different times, different beliefs and thought systems tried to explain justice. Hence, hundreds of justice definitions were made. While some definitions of justice match each other, some contradict each other and others complement each other. The concept of justice, which is so diverse and far from being objective, is difficult to implement in the tax system. Although it is not possible to reach a hundred percent fair tax system, the most fair tax system to be achieved should be targeted. In order to achieve tax justice, countries regulate tax systems with a number of principles and practices that are based on the philosophy of justice. In this thesis, taxes in Turkish tax system are analyzed in terms of tax justice. The taxes included in the central government budget are considered within the framework of the principle of justice. Approaches to tax justice, principles, the emergence of the concept of tax justice, the ways in which it is applied in the Turkish tax system, taxes in the central government budget revenues and the factors affecting the implementation and realization of tax justice are discussed.