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When applying the liabilities related to tax on taxpayers, the state does this with a plan. And this plan is entered into force by obvious criteria. The tax planning should be done by considering the social benefit. Hence, it can be stated that public interest lies on the foundation of social benefit. In other words, the factor of public interest should be prioritized at the beginning level of tax planning. When looked Turkish tax system in terms of corporate tax, it is seen that corporate tax still has a potential for taxation. However, when state makes tax planning by increasing the rate of corporate tax, it can meet a serius opposition. Thus, the state can relieve this opposition by increasing the share of businesses in the scope of public services. Also, the incomes obtained by corporate tax can increase the disposable incomes of individuals as transfer expenditures. In addition to this, the number of taxpayers of income tax are more than taxpayers of corporate tax. Accordingly, political power can realize the vote maximization by this way. In this study, by using this perspective, it is concluded that the factor of public interest can be reached by obeying the taxation principles of fairness, equity, accuracy and certainty and by providing economic efficiency
when applying the export related to tax on taxpayers the state does this with plan and this plan is entered into force by obviusblanc the tax planning shuld be done by considering the social benefit push can be stated that public interest lies on the fundation of social benefit from other words the factor of public interest shuld be hungerd at the wind level of tax planning when looking turkish tax system in terms of mental tax push is seen that the intellectual tax styles has a potential for taxation however when doing taxation by tax planning to change from the taxation of the taxation to change in public exchange rate from the change in public exchange rate of failure to change in public exchange rate of access to change in public exchange rate of access to change in public exchange rate from the change in public exchange rate of access to change in public exchange rate of access to change in public exchange rate of access to change in public exchange rate of access to change in public exchange rate of taxation in public exchange rate of access to change in public interest in public interest in public exchange rate of interest in public interest in public exchange rate of interest in public exchange rate of change in public exchange rate of interest in public exchange rate of interest in public exchange rate of taxation of access to
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