MINIMUM SUBSISTENCE ALLOWANCE APPLICATION WITH A QUALITATIVE APPROACH IN TURKEY


Tunçer M. , Yıldırım Y.

INTERNATIONAL BLACK SEA COASTLINE COUNTRIES SYMPOSIUM-VI, Giresun, Turkey, 28 - 30 April 2021, pp.707-716

  • Publication Type: Conference Paper / Full Text
  • City: Giresun
  • Country: Turkey
  • Page Numbers: pp.707-716

Abstract

For the fair distribution of taxes, which constitute the most important part of public revenues, it is seen that there is an aim to reach the ability to pay in many countries' constitutions. In order to reach the solvency, there are progressive taxation, minimum subsistence allowance, and the principle of separation. In addition, exemptions, exceptions or discounts are applied to various subjects and persons. With the minimum subsistence allowance application of these tools, it is aimed to keep the income necessary for the individual and his family to survive, excluding tax. In our country, this practice includes full taxpayers who are taxed by withholding and those who declare their wage income with annual returns. While in some countries the minimum subsistence allowance is deducted directly from taxable income, in some countries it is deducted from the income tax that the person has to pay, as in our country. Therefore, the purpose of this study is to investigate how the minimum subsistence allowance applied in our country is perceived by people who earn wage income in the context of tax justice and to determine the opinions of people about this practice. Qualitative data research was conducted using the semi-structured interview method in the study, and the participants generally do not find the minimum subsistence allowance application sufficient for tax justice.