SOSYAL POLITIKA ARACI OLARAK VERGILEMENIN İŞLEVLERI: TÜRKIYE ÖRNEĞI

In this study, it is tried to point out the potential for use of taxation as an instrument of social policy, the problems, the limits and the contradictions of its existing usage patterns in turkey. of taxation in social policy terms, three basic functions can be noted: the first is the function of taxation to finance social policy programs as a means of basic public finance. the second function of taxation is related to the use of the tax mechanism as a means of direct intervention in the area of social policy. the third function of taxation that needs to be taken into account in terms of social policy can be generally regarded as its undesirable adverse effects. the findings of this study show that the mechanism of taxation in turkey is quite inadequate and has contradictory social policy functions.