Vergi Sisteminin Bütünselliği ve Artan Oranlılık

Abstract

There is a tendency as if tax progressivity is a concept belong to solely income tax and income tax tariff. According to this approach, marginal tax rate is bigger than average tax rate is enough for progressivity. Although this approach is partially right, it is needed to improve its some properties. However, real mean and role of progressivity are intervention of whole of tax systems on incoqje distribution. In other words, progressivity is a problem of whole of tax system.This paper attempts to explain the effects of income tax tariff and non-tariff arrangements of income tax and other taxes on income distribution in Turkey.