Income distribution effects on personal income tax in Turkey

In Turkey and throughout the world, when looking at the underdeveloped and develping countries are observed the inequality of income distribution. Almost every period the problem of irregularity in the distribution of income in Turkey; due to applied the wrong policies, economic and political instability have become a problem to be underscored. In this study, income and income distribution concepts tried to explain theoretically, the views of important representatives of the Science of Economics and finance have been given. In Turkey, the effects on the income distribution of personel income taxes were investigated. In the study in Turkey income distribution is not equal the low-income population the share of national income is very low, the high income share of population is very high has been seen. Low share of total tax revenues of income tax and a significant portion of the income tax through withholding to get paid had a negative effect on income distribution. Moreover a large part of the tax revenues from indirect taxes which have a negative impact on the distribution of income is evidence of tax policy that are having a negative effect on income distribution.