In Türkiye, the tax record holders listed in terms of income and corporate taxes, which are included in the direct tax class, are selected from among the taxpayers who accrue the highest amount of taxes. While taxpayers who do not want their names to be visible are not included in the list due to the principle of privacy, other taxpayers are announced by including their name, type of activity of their income, amount of tax accrued and province information. It can be said that this practice, whose main purpose is to honor taxpayers who pay excessive taxes to the state, is also effective in terms of economic and social reputation.

In this study, which addresses the income and corporate tax record holders in Türkiye for the period 2019-2024, the historical development, legal basis and economic consequences of the tax record holder practice are examined; the structural characteristics of the record holders are evaluated through statistics on income and corporate taxpayers. As a result of the findings, it was observed that income taxpayers did not want their names to be disclosed compared to corporate taxpayers. In addition, a picture has emerged in which the type of income in income tax is securities income, while the banking sector is predominant in corporate tax. It is thought that the reason why taxpayers mostly come from Istanbul is related to the development of industry in this province and the location of business centers here. Finally, a breakdown of tax champions by gender was provided, and it was found that the champions were predominantly male. It was suggested that this was due to the relatively lower labor force participation rate of women compared to men.