DOI :10.26650/PB/SS10.2019.001.025   IUP :10.26650/PB/SS10.2019.001.025    Full Text (PDF)

Determination of Society’s Preferences About Optimal Taxation: the Case of Turkey

Ebru KaraşUfuk Selen

Optimal taxation is a normative field of study that develops concerning welfare economics. Welfare economics focuses on the desirability of alternative policy proposals by society and aims at maximizing social welfare. From this point of view, optimal taxation also explores the desirability of various tax policies by society. Optimal taxation is defined as the taxation that best reflects the choice of society between efficiency and justice, as well as achieving sufficient income to meet the need for public finance. The relationship of change between efficiency and justice makes it inevitable to establish an acceptable equilibrium between these two criteria. The equilibrium between efficiency and justice should be based on preferences of society. It is accepted that the tax policies applied for the preferences of society about taxation provide the best for social welfare. From this point of view, the aim of the study is to perceive the preferences of the society about taxation. This purpose has tested by a survey conducted in Turkey. The survey method was used in the research, and the data were included in the analysis through the Statistical Package for the Social Sciences (SPSS) package program. Correlation and regression analysis were performed in this context. As a result of the analysis, it was determined that preference of the society for optimal taxation was based on justice-based tax policies. Therefore, tax policies, which premise justice in taxation and aim to reduce inequality in income distribution, are considered as optimal.

JEL Classification : H21 , D63 , C83


  • Altunışık, R., Coşkun, R., Bayrak, S. & Yıldırım, E. (2012). Sosyal Bilimlerde Araştırma Yöntemleri, 7. Baskı, Sakarya, Sakarya Kitabevi. google scholar
  • Bohm, P. (1987). Social Efficiency A Concise Introduction to Welfare Economics, 2. Edition, London, Macmillan Education. google scholar
  • Ebdon, C. (2005). “Tax Systems and Structures”, Handbook of Public Sector Economics, (Ed.) Robbins, D., Taylor and Francis Group, London 2005, pp. 235-270. google scholar
  • Evans, A. W. (2012). “Optimal Tax Theory and The Taxation of Housing in The US and The UK”, Journal of Property Research, Journal of Property Research, Vol. 29 (4), pp. 368-378. google scholar
  • Hillman, A. L. (2009). Public Finance and Public Policy: Responsibilities and Limitations of Goverment, 2. Edition, New York, Cambridge University Press. google scholar
  • Kayış, A. (2010). “Güvenilirlik Analizi”, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, 5. Baskı, (Ed.) Kalaycı, Ş., Asil Yayın Dağıtım, Ankara, SS. 403-419. google scholar
  • Little, I. M. D. (1957). A Critique of Welfare Economics, 2. Edition. New York, Oxford University Press. google scholar
  • Howard, M. (2001). Public Sector Economics for Developing Countries, 1. Edition, Jamaica, University of the West Indies Press. google scholar
  • Musgrave, R. A., Musgrave, P. B. (1989). Public Finance in Theory and Practice, 5. Edition, New York, McGraw-Hill Book Company. google scholar
  • Stiglitz, J. E. (1994). Kamu Kesimi Ekonomisi, (Çev.) Batırel, Ö. F., İstanbul, Marmara Üniversitesi Yayın No: 549. google scholar
  • Sungur, O. (2010). “Korelasyon Analizi”, SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, 5. Baskı, (Ed.) Kalaycı, Ş., Asil Yayın Dağıtım, Ankara, ss. 115-127. google scholar


Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.