Evaluation of the tax burden on wage income in Turkey in terms of the principle of equality in taxation

In this study, in line with the explanation of the concept of wage income, the concept of equality in taxation, the concept of tax burden; It aims to reveal the level of tax burden on individuals who earn wage income and to evaluate this tax burden in terms of the principle of equality in taxation. In the study, the concept of wage, tax burden, principle of equality in taxation are explained theoretically and conceptually. Wage earners in Turkey, the taxation of those who earn wage income in Turkey and the tax burden on wage income are explained. The practices used in the taxation of wages; progressive tax tariff, minimum living allowance, discrimination principle, negative income tax, exemption, exceptions and reductions are evaluated in terms of horizontal and vertical equality in taxation. In addition to this evaluation, the tax burden on wage incomes has been evaluated in terms of the principles of sacrifice, which constitute the theoretical part of the principle of equality in taxation. As a result of the study, the tax burden on those who earn wage income in our country within the scope of the principle of least total sacrifice and horizontal and vertical equality should be handled primarily in terms of wage earners with low income. With the arrangements to be made in the progressive tax tariff, minimum living allowance system, separation principle, exceptions, exemptions and discounts in line with their financial strength, taxpayers with low income will be able to carry tax burdens. The principle of equality in taxation will be applied with the taxes collected in line with the financial strength of those who earn wage income.