An analysis of the fair and balanced distribution oof tax burden

Tax incidence is a term which comes to fore on Turkey's agenda. Main cause of it, concept of tax from aspect of state is defined as fulfilling public needs, from aspect of individual is defined as transfer of incomes to the public mandatorily. At this juncture distribution of the tax incidence fairly and equally is the basic concept which provides people to see the tax as a burden or as an exchange of government expenditures. Aim of this study is to demonstrate that the tax justice and tax incidince are the terms which are affected by many factors and to evaluate the factors which affect tax justice with the participants who are situated as tax practitioners. Within the scope of study, firstly the concept of tax justice is focused and the factors which affect tax incidince in practice, what is not done and what can be done are the issues which are aimed to explain. In that vein a semi-structured interview is done upon the factors which afftect tax justice with 18 experts and the conclusiones are analyzed by the qualitative data analysis method. Factors affecting the provision of tax fairness in the tax system applied in Turkey, the pros and cons with the aim to reveal the problems have been identified using qualitative data analysis methods and solutions are presented. Consequently, the scope of work, fair tax burden in Turkey and in the legislation for a balanced distribution while possessing a comprehensive literature, but in practice the desired can not be obtained the results and at the applications point is obtained where there are serious problems.