@article{2017,title={TAX DEDUCTION OF EXPENSES IN THE APPLICATION OF THE INCOME TAX IN TURKEY, ITS IMPACT ON INCOME DISTRIBUTION, WAGE CUTS IN TERMS OF EVALUATION},abstractNode={Income tax - hence the name- is a type of tax that is collected dependent on income. In our country, it is collected from the earnings of both the wage earners and the legal and real entities. The higher the income is, the more the burden of tax increases. Thus far, both of the entities are subject to the same implementation. However, corporate bodies and real persons enjoy expense reductions while wage earners do not have such allowance. Although wage earners have a minimum living allowance, this system has a static structure as the name suggests. That is, wage earners are given a fixed tax refund regardless of how much they spend in the current year. Employees’ basic need expenses such as education, health, shelter and food should be deducted from the tax as an expense over the current amounts. Thus, develop a sense of social assistance and solidarity. The transfer of state expenditures is also reduced.},author={Rıdvan KARACAN},year={2017},journal={The Journal of Social Sciences}}