The taxation of wage earners in Turkey undermines fairness in taxation in several respects. One of these is bracket creep. Especially in a high inflation economy, wage earners are taxed at the second tax bracket more rapidly due to bracket creep. In order to solve this problem and restore fairness in taxation, the increases in tax brackets will be evaluated with the help of some indices in the literature. After calculations and comparisons, it will be possible to restore justice in taxation when the income tax increase is made meticulously and with the help of the right variables. This study proposes solutions for the injustice caused by the rapid shift of tax brackets to the upper bracket, especially in high inflation environments.
Income Tax, Bracket Creep, Inflation, Tax Justice, Reappraisal