The fair distribution of income is a highly important issue in terms of social welfare. The distribution of income under market conditions often differs from the distribution desired by society. Therefore, income is subject to redistribution by the state. In this process, which refers to secondary income distribution, the most important policy tool of the state is taxation. The characteristics and types of taxes differentiate their effects on income distribution. Theoretically, while direct taxes levied on income and wealth have an improving effect on income distribution; indirect taxes levied on expenditures can negatively affect income distribution. The study aims to determine the relationship between direct and indirect taxes and income distribution in Türkiye between 1994 and 2023. The Autoregressive Distributed Lag (ARDL) Bounds Testing approach was employed in the analysis. The findings indicate that, in the long run, direct taxes have a positive effect on income distribution, while indirect taxes have a negative effect. However, in the short run, both direct and indirect taxes were found to have negative effects on income distribution.