In The Urban Transport Activities; The Tax Injustice Created By Basic Taxation System of Income Taxation: Denizli Case

The tax system of our country is founded on the principle of ability to pay. However, in taxation system, there are some applications to undermine the principle of ability to pay. One of these applications is the basic taxation procedure. One group of the taxpayers which are taxed by the basic taxation method is minibus owners. Firstly, in this study, general information about the public transportation activities in Denizli will be discussed. Then, the minibus owners' (who are dealing with urban transportation activities in the center of Denizli) calculated tax amounts on their revenues will be compared with the amount of tax collected from other taxpayers who are taxed in basic taxation procedure. Finally, some recommendations will be given for the elimination of tax injustice occurring.