Explanation of tax paying ability and determination of it is indicators: Turkey samples

Defining ` Tax paying ability? and establishing `paying power indicators? has crucial importance on taxes which are a great source in financing public services . Additionally means used in establising paying power are important in explaining paying power and providing tax equalitiy.For modernization of Turkish Tax System it is a prerequisite to state Tax paying ability and to consider the improvements in this contextExplanation of tax paying ability and determination of it is indicators: Turkey samples? as a case study consists of three chaptersin the first chapter, the concepts of tax and tax paying ability are analyzed and explained together. İn this context, the characteristics and principles of tax are mentioned whereas the rule of tax paying power is explained. İn the following chapter; the indicators of paying power used in determination of paying power are analyzed.in the third chapter, after a brief overview of Turkish Tax System, we checked the aplicability of the tools used in determination of paying power on Turkish Tax System. We also analyzed the success of Turkey on tax paying power.in the conclusion, the problems which are contrary to tax paying power rule, possible solutions and suggestions mantioned.