The Evaluation of The Turkish Tax System in Terms of Principle of Simplicity in Taxation

The general structure of tax, duties and fees and similar financial obligations as a source of public finance is called tax system. The effectiveness of a tax system, in other words, the realization of the objectives expected from taxation, can be achieved primarily through fairness, efficiency principles and tax compliance. In this respect, it is quite important to provide the principle of simplicity in taxation. Because the complexity in the tax system is an important factor preventing tax compliance of taxpayers. Tax system, which is complexity and remote of simplicity it makes difficult for both the taxpayers and the tax administration to carry out their duties related to taxation. Therefore, the principle of simplicity in taxation has become one of the priority issues in tax reforms in recent years. In this study, Turkish Tax System has been tried to be evaluated in terms of simplicity principle in taxation based on the complexity of tax systems. As a result of the evaluation, it was seen that the Turkish Tax System was complex and that the government carried out studies on this issue