Abstract:
The aim of this study is to determine the complexity level of taxes on income in the Turkish Tax System. In the study, Income Tax Law No. 193 and Corporate Tax Law No. 5520 were analyzed in terms of complexity using Atesman (1997) readability test. According to the results of the study, the readability of the taxes on income in the Turkish Tax System is low. In other words, it has been concluded that the level of complexity of taxes on income is high. In this context, in the study, suggestions are provided to increase readability so that the texts are clear and understandable.