34. International Public Finance Conference

EnglishTürkçe

CHAPTER


DOI :10.26650/PB/SS10.2019.001.040   IUP :10.26650/PB/SS10.2019.001.040    Full Text (PDF)

The Evaluation of the Tax Wedge on Minimum Wage in Terms of the Principles of Justice in Taxation

Serkan Acuner

The subject of this study is to determine the tax wedge on the minimum wage and evaluate it in terms of the principles of taxation. In the study, the tax wedge ratio on the minimum wage was calculated and it was assessed in terms of the principles of taxation by considering the tax wedge ratio on the wage of some employees working in the public sector and having a level of income above the minimum wage. The study is important in terms of eliminating the tax burden on the minimum wage and hence reducing the rate of tax wedge and making recommendations to improve the wage rights of minimum wage earners. The results of the study show that the tax wedge rate on the minimum wage is higher than the tax wedge rate on wages of other public employees. In the taxation of minimum wage workers, an inconsistency was determined in the principles of justice in terms of the factors such as tax wedge rates, in other words, tax burdens, the power to pay and devotion.


Keywords: Tax Wedge, Minimum Wage, Tax Burden, Principle of Justice.
JEL Classification : H24 , H55 , J31 , K34

References

  • Acuner, E. & Acuner, S. (2018). “Türk Hukukunda Sakin Şehir Kriterlerini Destekleyen Mali Düzenlemeler”, Karadeniz Teknik Üniversitesi Sosyal Bilimler Dergisi, 8 (1), pp. 253-277. google scholar
  • Buyrukluoğlu, S. & Kutbay, H. (2016). “Türkiye’de Kayıtdışı İstihdamın Bir Tetikleyicisi Olarak Vergi Takozu Sorunu ve Maliyeti”, Selçuk Üniversitesi İktisadi ve İdari Bilimler Fakültesi Sosyal Ekonomik Araştırmalar Dergisi, 16 (31), ss. 249-273. google scholar
  • Festa A. (2015). “Employment And Productivity: The Role Of The Tax Wedge”, Euro Economica, 2 (34), pp. 139-150. google scholar
  • Gabrilo, A. (2016). “Tax Wedge In Croatia, Belgium, Estonia, Germany and Slovakia”, Financial Theory And Practice, 40 (2), pp. 231-264. google scholar
  • Gelir Vergisi Kanunu, K.T. 31.12.1960/193, R.G. 06.01.1961/10700. google scholar
  • Gülşen M. İ. & Öztürk Ş. (2016). “Türkiye ve Seçilmiş OECD Ülkelerinde Ücretler Üzerindeki Vergi Takozu ve Medeni Durumun Vergileme Üzerine Etkileri”, Uluslararası Ekonomik Araştırmalar Dergisi, 2 (2), pp. 13-26. google scholar
  • İşsizlik Sigortası Kanunu, K.T. 25.08.1999/4447, R.G. 08.09.1999/23810. google scholar
  • Kılıçaslan H. & Yavan S. (2017). “Türkiye’de Vergi Yükünün Değerlendirilmesi: OECD Ülkeleri İle Karşılaştırma”, Ekonomik ve Sosyal Araştırmalar Dergisi, 13 (2), pp. 33-51. google scholar
  • Kutbay, H. (2018). “Kayıt Dışı İstihdamın Vergi Gelirleri Üzerindeki Etkisi”, Social Sciences Research Journal, 7 (2), pp. 172-189. google scholar
  • Nar, M. (2015), “Ücret Gelirleri Üzerindeki Vergi Yükü: Vergi Takozu Uygulaması”, International Journal of Human Sciences, 12 (1), pp. 685-705. google scholar
  • Pehlivan, O. (2013). Kamu Maliyesi, Eylül Baskısı, Trabzon, Celepler Basım Yayım. google scholar
  • Pehlivan, O. (2018). Vergi Hukuku, Şubat Baskısı, Trabzon, Celepler Basım Yayım. google scholar
  • Radu, C. F., Fenișer, C., Schebesch, K. B., Fenișer, F. & Dobrea, F. M. (2018). “Study Of The Tax Wedge In EU And Other OECD Countries, Using Cluster Analysis”, Procedia - Social and Behavioral Sciences, (238), pp. 687-696. google scholar
  • Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu KT. 31.05.2006/5510, R.G. 16.06.2006 / 26200. google scholar
  • Tansöker, R. L. (2017). “Türkiye’de Kayıt Dışı İstihdamın Vergi Takozu Açısından Değerlendirilmesi”, Yönetim Bilimleri Dergisi, 15 (30), pp. 309-334. google scholar
  • Tuncer, S. (2012). Vergi Hukuku ve Uygulaması Cilt 3, 1. Baskı, Ankara, Yaklaşım Yayıncılık. google scholar
  • Türkiye Cumhuriyeti Anayasası, K.T. 09.11.1982/2709, R.G. 18.10.1982/17863. google scholar
  • Türkiye Cumhuriyeti Emekli Sandığı Kanunu, KT. 08.06.1949/5434, R.G. 17.06.1949/7235. google scholar


SHARE




Istanbul University Press aims to contribute to the dissemination of ever growing scientific knowledge through publication of high quality scientific journals and books in accordance with the international publishing standards and ethics. Istanbul University Press follows an open access, non-commercial, scholarly publishing.