Özet:

Tax justice is the main objective of tax systems. To this objective, the tax system must take care of the basic taxation principles, such as equality, taxation by financial force and security principles, according to the Constitutional principles. This is an income element in our tax system.  The income that footballers obtain from the employer in exchange for a physical labor, income tax is considered as a salary income in accordance with the income tax law. Since the capital income is monitored in terms of bringing income at a lower level, some privileges are recognized in the law during the taxation of this income element. The objective of this study is to determine how the athletes guaranteed by the Constitutional provisions are taxed in general and in particular by the footballers. It is also to determine whether the privileges recognized to footballers are in accordance with the taxation principles. For this purpose, it was first mentioned on the taxation of income and the provisions under which footballers are subject. The rules applicable to footballers were later compared with the application of the rules in foreign countries. Thus, the provisions of the law in force and applicable to footballers have been tried to be analyzed and evaluated in terms of the basic taxation principles. The assessment resulted in the fact that being a footballer in Turkey is very advantageous and that footballers pay low taxes that will undermine the principle of equality.

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