Akademik Veri Yönetim Sistemi
INTERNATIONAL BLACK SEA COASTLINE COUNTRIES SYMPOSIUM-VI, Giresun, Türkiye, 28 - 30 Nisan 2021, ss.707-716
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.