Efectiveness of applications of the payment towards payment in tax adaletinity in Turkey: Ampric research in the Aydın area

The State is called the largest organization created to provide the collective needs of people living in a society. Full-quality public goods and services are thus presented within the framework of the public economy. The private sector determines how the goods and services will be offered in the balance of supply and demand determined by the market. Public goods can be presented by political decision makers within budget constraints. The basic requirement for the State to fulfill the public services is the source tax. The tax is seen as a social life regulating factor and providing economic stability apart from being a public resource. In the process of taxation, which is the transfer of income from the private economy to the public economy, what is important is who will collect the income according to who and what factors are. The fact that the tax burden is met by the taxpayers is basically examined by two criteria as "benefit principle" and "payment power principle". The utility principle is analogous to the tax market system. According to the principle of benefit, the relationship between the taxpayer and the state is based on the principle that "something is not replaced by something else equal to itself". The taxpayer will pay the price of the public good to the value attributed to that good. Compensation, which is older and more comprehensive than the utility principle, regards the level above which the taxpayer himself and his family can pass. It has been stressed that taxpayers should be proportionate to the ability to pay. How to determine the power of payment; Income, spending and wealth factors. According to the principle of benefit, the principle of payment power, which is spread by taxation, is also applied by our tax system. Indicators of the payoff approach that are prone to tax justice; Among the instruments utilized in reaching the tax payment power besides being the return, expenditure and wealth; Minimum development level, separation principle, exemption, exception and discount, and finally tariff structure. In the study, it was aimed to investigate the effectiveness of the factors that determine the payment power in ensuring justice in taxation. For this purpose, the benefit and solvency principles were explained and the survey method vvas used in determining the effectiveness of tax payment instruments. The results obtained from the questionnaires applied to taxpayers who have included many segments of the society were analyzed and evaluated in the SPSS 23 program. Keywords: Tax, Justice in Taxation, Utility Approach, Payment Power Approach, Financial Power