Sosyal devlet anlayışı çerçevesinde türkiye' de uygulanan vergi politikalarına bakış

Abstract

At its turning point, liberalism produced the concept of social state in order to maintain its existence in the second half of the 20th century. This concept can be regarded as an approach that aims to provide everybody with a decent life standard. The Republic of Turkey has not achieved to be a social state despite its acceptance of the principle. Rather than being a social state, it seems to be a state, but, in reality, its not. One of the aims of a social state is to correct inequalities in the distributions of income and wealth. Tax policies are a way to re-distribute income. Precautions to distribute income and wealth at politically desirable levels through expenditure policies remain insufficient. Therefore, the social purpose of taxing is to achieve that objective for the benefit of those who has low-economic status. Minimum wage should be exempt from tax. This will be the most important reform in Turkey to enable justice in tax and to correct income distribution. This is necessary to provide a decent life standard that is a purpose of each social state. Also it will be positive for economy.