Abstract:

This study focuses on the relationship of the tax system in Turkey with the social policy on the basis of income tax. The governments aim to their non-financial objectives, in addition to the financial objectives expressed as the financing of public goods and services, as well as the tax policies they follow. Within these non-financial purposes, the policies that put social benefits in the forefront have started to gain importance on a daily basis, and the adjustments made in this direction in the taxes have become widespread. In particular, the fact that income tax is a kind of tax, requires that not only the economic situation of the taxpayer, but also the personal characteristics of the family members who are obliged to take care of, be taken into account in the taxation process. At the point of achieving the government’s social policy objectives in Turkey, considering the share of income tax in the 2016 total tax revenues, it appears to be an important tool in the context of both the financing instrument and the re-regulatory role of income distribution.

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