The evaluation of the principle of justice in taxation in terms of the Turkish tax system

Tax is the sum of the revenues that the state obtains by compulsorily based on its sovereign power to provide public expenditures. Taxes, by their structure, are subject to economic policies. If an ordinary citizen who has no technical knowledge in terms of economics is asked how taxes should be, the answer to be taken is that taxes should be equitable. In Turkey, taxes are set, changed and abolished by law. Article 73 of the Constitution of the Republic of Turkey.In its article, it is stated that 'the fair and balanced distribution of the tax burden is the main goal of fiscal policy'. Ensuring tax justice is the social purpose of the Turkish Tax System. In the research, firstly, in the first part, the concepts related to tax and tax justice are discussed and the factors affecting tax justice are explained. The positive and negative effects of these factors on tax justice were examined. In the second part, the general structure and features of the Turkish Tax System and its constitutional framework are mentioned. In the third chapter, the taxes in the Turkish Tax System are grouped as taxes on income, expenditure and wealth and examined in terms of tax justice. In addition, taxes are grouped as direct and indirect taxes. The weight of indirect taxes in tax revenues has been examined and it has been explained by supporting the tables that this situation increases the tax burden on individuals with low and fixed income. Finally, in the fourth chapter, the factors affecting the principle of justice in the Turkish Tax System are discussed, the negative factors are listed and the measures to be taken in terms of fair distribution of the tax burden are mentioned. Keywords: Tax Justice, Tax Burden, Turkish Tax System.