The relationship between tax and income distribution: The case of Turkey

Income, appears on important factor that determines how, where and which way individuals who live in society form past to present to continue their lives. Therefore, an element which affects the quality of life of individuals has become a topic discussed and researched how should be distributed within the society. In this study firstly mentioned with income, theories of income distribution, which dimensions can be used in inequality of income distribution and the importance and place of tax in income distribution. And then, it is told what are tax kinds and how this taxes affect the income distribution. In the third section of study, tax systems are searched which applied ensuring income distribution in Turkey "financial strength" is in framework tax systems are being applied in Turkey between the years 2001 – 2017 were examined and tax systems are being applied in different countries and Turkey were examined by comparing. As a result, the effects of taxes on income distribution, tax systems are being applied in different countries and changes in tax systems are being made in our country have been examined and recommendations have been made on how to distribute income more equal especially through indirect and direct taxes.