Ödeme Gücüne Ulaşarak Adil Vergi Sistemi Oluşturma: Seçilmiş AB Ülkeleri İncelemesi(Establishing A Fair Tax System By Reaching The Ability to Pay: Selected EU Countries Analysis)

• Main Author: Mehmet Sadık AYDIN
• Format: Article
• Language: deu
• Published: Celal Bayar University 2021-09-01
• Series: Yönetim ve Ekonomi
• Subjects: ability to pay; progressivity; separation principle

Taxes are the most important source of funding for the provision of public services. The best way to ensure tax revenue is to keep tax resistance to a minimum. The best way to keep tax resistance to a minimum is to build a fair tax system. Tax compliance of taxpayers is expected to be increased through a fair tax system. While creating the tax system, taxation is made according to two approaches. It is the benefit or also the utilization approach and the power of payment or the power approach. The most important indicator of solvency is income. Other payment powers are also expressed in income. While the part of income that is reserved for consumption is called spending, the part that is allocated to savings is called wealth. Therefore, indicators of ability to pay; it consists of income, wealth and spending. Various methods are also used in reaching the ability to pay. Progressive taxation, separation principle and minimum livelihood allowance are the methods used to reach the ability to pay. In this study, it will be focused on how the methods used to reach ability to pay are applied in selected EU countries, its effect on tax revenue and its relationship with fair taxation. In the study, rather than discussing whether the systems are fair or not, the relationship between ability to pay and tax justice will be revealed by using data on the methods used to reach ability to pay. In the study, using the data of EU member countries, literature review and data analysis method were applied. Through work; It is aimed to contribute to the literature by revealing the relationship between justice in tax and justice perception by using the methods applied in reaching the ability to pay. As a result of the study, it was found that the tax systems in EU member countries are different, they apply the methods used to reach the ability to pay in different ways, and this creates an obstacle to generalization.