Özet:

The general structure of tax, painting, taxes and similar financial obligations, which is an important source of financing of public spending, is called the tax system. The effectiveness of a tax system, in other words, the achievement of the expected objectives without taxation can be achieved by the principle of justice, the principles of efficiency and the compliance of the taxation. In this regard, the principle of simplicity in taxation is of great importance. Because the complexity in the tax system is an important factor that prevents the tax compliance of the taxpayers. A tax system far from simplicity and in a complex structure makes it difficult for both the debtors and the tax administration to fulfill their tasks in relation to taxation. Therefore, the principle of simplicity in taxation has become one of the priorities in tax reforms in recent years. In this study, the Turkish Tax System was tried to assess from the point of view of simplicity in taxation from the complexity of tax systems. The assessment resulted in the fact that the Turkish tax system is complex and the government is working on this.

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