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Vergi Politikasının İstihdama Etkileri: İstanbul Örneği

Year 2016, Volume: 4 Issue: 51, 1837 - 1856, 01.01.2016

Abstract

Çalışmada, 2000’li yıllarda Türkiye’de enformel istihdamın ve enformelleşmenin ulaştığı boyutlar tartışılacaktır. Türkiye’de enformel istihdamın en yüksek olduğu kent olan İstanbul’da istihdam vergisinin yoksulluk ve gelir dağılımı üzerindeki etkileri emeğin yapısal özellikleri bakımından incelenecektir. İstanbul’da istihdama ilişkin verilere Türkiye İstatistik Kurumu TUİK tarafından yıllık olarak yayınlanan karşılaştırmalı bölgesel istatistiklerden ulaşılacaktır. Çalışmada enformel istihdam ve istihdam vergisi arasındaki ilişki, TUİK verileri ışığında analiz edilecektir. Çalışmada İstanbul’da istihdam edilen işgücünün yaş, cinsiyet ve eğitim bakımından analizi yapıldıktan sonra, enformel istihdam türleri olan kendi hesabına çalışma ve kayıt-dışı çalışmanın yaygınlığı incelenecektir. Yapılan analizin sonucunda nitelikli, niteliksiz ve yarı-nitelikli olması bakımından emeğin kentteki dağılımına ulaşılması hedeflenmektedir. Gelir dağılımında önemli bir gösterge olan işsizlik, eğitim ve cinsiyet bakımından analize dahil edilerek, kamu ve özel sektördeki istihdam ve işsizlik oranları karşılaştırmalı olarak ele alınacaktır

References

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  • Berkay, F. (2009). Çeşitli Avrupa Birliği Ülkelerinde ve Türkiye’de İstihdam Üzerindeki Mali Hükümlülüklerin Değerlendirilmesi [An Analyze of the Fiscal Burden on Employment in European Countries and Turkey] (Unpublished Master’s Thesis). Pamukkale University Social Science Institute: Denizli.
  • Boratav, K. (2004). İstanbul ve Anadolu’dan Sınıf Profilleri [Class Profiles from Istanbul and Ankara]. Ankara: İletişim.
  • Buğra, A.&Keyder, Ç. (2007). Bir Temel Hak Olarak Vatandaşlık Gelirine Doğru [Towards to Citizienship Income as a Basic Social Right]. İstanbul: İletişim.
  • Bulutoğlu, K.(1981). Siyasal Süreçte Reformlar [The Reform in the Political Process]. Vergi Reformları [Tax Reforms].67-76. Cihan Express, 2009, April 29.
  • DPT (2012). Orta- Vadeli Mali Plan (2012-2014) [MediumTerm Fiscal Programme (2012-2014)] Retrieved from http://www.bumko.gov.tr/Eklenti/22,ovp2012-2014pdf.pdf?0 (October 13, 2013).
  • Erder, S. (2001). İstanbul’a Bir Kent Kondu: Ümraniye [An Urban Settled on Istanbul: Umraniye]. İstanbul: İletisim.
  • Erdut, T. ( 2005). İşgücü Piyasasında Enformelleşme ve Kadın İşgücü [ Informalization in Labour Markets and Women Labour]. Çalışma ve Toplum Dergisi [Work and Society Journal], 6, 11-49.
  • Ergüder, B. (2006). Türkiye’de Kadın Emeğinin Değişen Yapısı: Enformel Kesimde Kadın Emeği ve Kadın Emeğine Talep [The Emerging Structure of Women Labour in Informal Sector and Demand for Women Labour in Turkey] (Unpublished Master’s Thesis). Istanbul University Social Sciences Institute: Istanbul.
  • Ergüder, B. (2007). Türkiye’de Kadın Emeğine Bakış: Görünmeyen ve Değersiz mi?[A View to Women Labour: Is that invisible and non-valuable?]. S. Kurt (Ed.), Almanac 2006(277-287), SAV Pub.: İstanbul.
  • Green, F. (2009). Subjective employment insecurity around the world. Cambridge Journal of Regions, Economy and Society, 2, 343–363.
  • Günay, A. (2000) “Türkiye’de Kayıt-dışı Ekonominin Vergi Gelirleri Üzerindeki Etkisi”, (The Effects of the Unregistered Economy on Tax Incomes) (Unpublished Master’s Thesis). Dokuz Eylül University Social Science Institute: İzmir.
  • Harvey, D. (1984). The Urbanization of Capital. Newyork: Verso Press.
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  • Işık, O. & Pınarcıoglu, M. (1996). İstanbul’u Okumak [ Reading Istanbul]. Society& Science Journal,71, 6-61.
  • IMB ( Istanbul Metropolitian Municipality ) (2009). 1/100.000 Scaled Environmental Plan of Istanbul. Retrieved from http://www.ibb.gov.tr/trTR/Documents/ISTANBUL_CDP_GENEL_BILGI.pdf
  • İnan, F. (2016). Civil G20 Report, TEPAV( The Economic Policy Research Foundation on Turkey). Retrieved from http://www.tepav.org.tr/en Istanbul Directorate of Tax Administration (2011). İstatistiki Veriler [Statistical Datas]. Retrieved from http://www.ivdb.gov.tr. (December 5, 2011).
  • Kayıtdışı İşgücünün Faturası 21.2 Milyar Dolar [The Cost of Unregistered Employment is 21.2 Billion], Retrieved from http://www.vergiportali.com.
  • Keyder, Ç.(2005). Globalization and Social Exclusion in Istanbul. International Journal of Urban and Regional Research, 29(1), 124-134.
  • Kim, S. (2008). Spatial Inequality and Economic Development: Theories, Facts, and Policies (Working Paper No.16). The International Bank For Reconstruction and Development: The World Bank.
  • McDowell, L. & Christopherson, S. (2009). Transforming Work: New Forms of Employment And their Regulation. Cambridge Journal of Regions, Economy and Society, 2, 335–342.
  • Odman, A. (2008). ShipbuildingShipbuilding "Success" Based on Human Sacrifice. Retrieved from http://www.bianet.org/english/kategori/english/104881/shipbuildingsuccess-based-on-human-sacrifice.
  • Papps, K. (2011). “The Effects of Social Security Taxes and Minimum Wages on Employment: Evidence from Turkey”, IZA (The Institute for the Study of Labor) Discussion Paper No 6214.
  • Social Rights Association (2011). Social Rights Association Report (2011). Retrieved from http://www.festuerkei.org/media/pdf/Publikationen%20Archiv/Ortak%2 0Yay%C4%B1nlar/2011/2011%20Sosyal%20Haklar%202011.pdf
  • Sönmez, M. (1994). Grafiklerde 1990’larda Istanbul [ Istanbul in 1990’s with Graphics]. İstanbul: İBB Kültür A.Ş.
  • Sönmez, M. (2001). 100 Boyutuyla 2000 İstanbul’u [100 Dimensions of 2000’s Istanbul]. Istanbul Journal, 36, 86-93.
  • Sönmez, M. (2011). Kriz Ateşine Karşı Vergide Vur Abalıya [In the Heat of Crisis, times of “Hit a Man when he is Down” on taxation], Cumhuriyet Newspaper (September 21, 2011).
  • TEPAV(2011). İstihdam İzleme Bülteni [Employment Trace Bulletin]. Retrieved from http//www.tepav.org.tr.
  • The Work Safety and Worker Health Commission (2011). The Work Safety and Worker Health Commission Report. Retrieved from http://www.guvenlicalisma.org/index.php?option=com_content&view=art icle&id=1471:ekim-ayinda-53-isci-hayatini-kaybetti-142-isciyaralandi&catid=149:is-cinayetleri-raporlari&Itemid=236
  • TURKSTAT (2014a). Karşılaştırmalı Bölgesel İstatistikler 2013 [Comparative Regional Statistics 2013]. Retrieved from http//www.tuik.gov.tr.
  • TURKSTAT (2014b). Gelir ve Yaşam Koşulları Araştırması [Income and Living Conditions Inquiry], Retrieved from http//www.tuik.gov.tr. (September 13, 2016).
  • TURKSTAT (2015). İşgücü İstatistikleri [Labour Statistics]. Retrieved from http//www.tuik.gov.tr.
  • Vogel, L. (2011). The “Precarian Spring”. Editorial, Hesamag. 5.

The Effects of the Tax Policy on the Employment Map of Istanbul

Year 2016, Volume: 4 Issue: 51, 1837 - 1856, 01.01.2016

Abstract

In this paper, the size of the informal employment and the informalization in Turkey in 2000s will be discussed in the scale of Istanbul. The effects of the employment tax on poverty and income distribution will be analyzed in Istanbul, where the informal empoyment is high in Turkey, in terms of the structural features. The datas concerning the employment in İstanbul will be taken from the comparative regional statistics published annually by Turkish Statistical Institute TURKSTAT . In this paper the relationship between employment tax and informal employment will be analyzed with reference to these datas. After the analysis of the distribution of the population employed in Istanbul in terms of age, gender and education, the extensity of the self employment and the non-covered employment which are the informal employment kinds will be analyzed. As a consequence of this analysis, it is aim to revealed the distribution of the skilled, unskilled and semi-skilled labour in the city. The unemployment, which is another important indicator of the income distribution; will be analyzed in terms of education and gender, and then be examined through comparing the employment rates in the public and private sectors

References

  • Balaban U. & Sarıoğlu, E. (2008). “Home-Based Work in Istanbul: Varieties of Organization and Patriarchy (with Esra Sarıoğlu)”. Social Policy Forum. Istanbul. Retrieved from http://www.spf.boun.edu.tr/docs/HBW_in_Istanbul_Varieties_of_Organi zation_a nd_Patriarchy.pdf
  • Berkay, F. (2009). Çeşitli Avrupa Birliği Ülkelerinde ve Türkiye’de İstihdam Üzerindeki Mali Hükümlülüklerin Değerlendirilmesi [An Analyze of the Fiscal Burden on Employment in European Countries and Turkey] (Unpublished Master’s Thesis). Pamukkale University Social Science Institute: Denizli.
  • Boratav, K. (2004). İstanbul ve Anadolu’dan Sınıf Profilleri [Class Profiles from Istanbul and Ankara]. Ankara: İletişim.
  • Buğra, A.&Keyder, Ç. (2007). Bir Temel Hak Olarak Vatandaşlık Gelirine Doğru [Towards to Citizienship Income as a Basic Social Right]. İstanbul: İletişim.
  • Bulutoğlu, K.(1981). Siyasal Süreçte Reformlar [The Reform in the Political Process]. Vergi Reformları [Tax Reforms].67-76. Cihan Express, 2009, April 29.
  • DPT (2012). Orta- Vadeli Mali Plan (2012-2014) [MediumTerm Fiscal Programme (2012-2014)] Retrieved from http://www.bumko.gov.tr/Eklenti/22,ovp2012-2014pdf.pdf?0 (October 13, 2013).
  • Erder, S. (2001). İstanbul’a Bir Kent Kondu: Ümraniye [An Urban Settled on Istanbul: Umraniye]. İstanbul: İletisim.
  • Erdut, T. ( 2005). İşgücü Piyasasında Enformelleşme ve Kadın İşgücü [ Informalization in Labour Markets and Women Labour]. Çalışma ve Toplum Dergisi [Work and Society Journal], 6, 11-49.
  • Ergüder, B. (2006). Türkiye’de Kadın Emeğinin Değişen Yapısı: Enformel Kesimde Kadın Emeği ve Kadın Emeğine Talep [The Emerging Structure of Women Labour in Informal Sector and Demand for Women Labour in Turkey] (Unpublished Master’s Thesis). Istanbul University Social Sciences Institute: Istanbul.
  • Ergüder, B. (2007). Türkiye’de Kadın Emeğine Bakış: Görünmeyen ve Değersiz mi?[A View to Women Labour: Is that invisible and non-valuable?]. S. Kurt (Ed.), Almanac 2006(277-287), SAV Pub.: İstanbul.
  • Green, F. (2009). Subjective employment insecurity around the world. Cambridge Journal of Regions, Economy and Society, 2, 343–363.
  • Günay, A. (2000) “Türkiye’de Kayıt-dışı Ekonominin Vergi Gelirleri Üzerindeki Etkisi”, (The Effects of the Unregistered Economy on Tax Incomes) (Unpublished Master’s Thesis). Dokuz Eylül University Social Science Institute: İzmir.
  • Harvey, D. (1984). The Urbanization of Capital. Newyork: Verso Press.
  • http//yoikk.org.tr. (December 15, 2011).
  • http//selcukozturk.net/tr. (December 15, 2011).
  • http://www.guvenlicalisma.org/index.php?option=com_content&view=category&id=149&Ite mid=236 (September 20,2016).
  • Işık, O. & Pınarcıoglu, M. (1996). İstanbul’u Okumak [ Reading Istanbul]. Society& Science Journal,71, 6-61.
  • IMB ( Istanbul Metropolitian Municipality ) (2009). 1/100.000 Scaled Environmental Plan of Istanbul. Retrieved from http://www.ibb.gov.tr/trTR/Documents/ISTANBUL_CDP_GENEL_BILGI.pdf
  • İnan, F. (2016). Civil G20 Report, TEPAV( The Economic Policy Research Foundation on Turkey). Retrieved from http://www.tepav.org.tr/en Istanbul Directorate of Tax Administration (2011). İstatistiki Veriler [Statistical Datas]. Retrieved from http://www.ivdb.gov.tr. (December 5, 2011).
  • Kayıtdışı İşgücünün Faturası 21.2 Milyar Dolar [The Cost of Unregistered Employment is 21.2 Billion], Retrieved from http://www.vergiportali.com.
  • Keyder, Ç.(2005). Globalization and Social Exclusion in Istanbul. International Journal of Urban and Regional Research, 29(1), 124-134.
  • Kim, S. (2008). Spatial Inequality and Economic Development: Theories, Facts, and Policies (Working Paper No.16). The International Bank For Reconstruction and Development: The World Bank.
  • McDowell, L. & Christopherson, S. (2009). Transforming Work: New Forms of Employment And their Regulation. Cambridge Journal of Regions, Economy and Society, 2, 335–342.
  • Odman, A. (2008). ShipbuildingShipbuilding "Success" Based on Human Sacrifice. Retrieved from http://www.bianet.org/english/kategori/english/104881/shipbuildingsuccess-based-on-human-sacrifice.
  • Papps, K. (2011). “The Effects of Social Security Taxes and Minimum Wages on Employment: Evidence from Turkey”, IZA (The Institute for the Study of Labor) Discussion Paper No 6214.
  • Social Rights Association (2011). Social Rights Association Report (2011). Retrieved from http://www.festuerkei.org/media/pdf/Publikationen%20Archiv/Ortak%2 0Yay%C4%B1nlar/2011/2011%20Sosyal%20Haklar%202011.pdf
  • Sönmez, M. (1994). Grafiklerde 1990’larda Istanbul [ Istanbul in 1990’s with Graphics]. İstanbul: İBB Kültür A.Ş.
  • Sönmez, M. (2001). 100 Boyutuyla 2000 İstanbul’u [100 Dimensions of 2000’s Istanbul]. Istanbul Journal, 36, 86-93.
  • Sönmez, M. (2011). Kriz Ateşine Karşı Vergide Vur Abalıya [In the Heat of Crisis, times of “Hit a Man when he is Down” on taxation], Cumhuriyet Newspaper (September 21, 2011).
  • TEPAV(2011). İstihdam İzleme Bülteni [Employment Trace Bulletin]. Retrieved from http//www.tepav.org.tr.
  • The Work Safety and Worker Health Commission (2011). The Work Safety and Worker Health Commission Report. Retrieved from http://www.guvenlicalisma.org/index.php?option=com_content&view=art icle&id=1471:ekim-ayinda-53-isci-hayatini-kaybetti-142-isciyaralandi&catid=149:is-cinayetleri-raporlari&Itemid=236
  • TURKSTAT (2014a). Karşılaştırmalı Bölgesel İstatistikler 2013 [Comparative Regional Statistics 2013]. Retrieved from http//www.tuik.gov.tr.
  • TURKSTAT (2014b). Gelir ve Yaşam Koşulları Araştırması [Income and Living Conditions Inquiry], Retrieved from http//www.tuik.gov.tr. (September 13, 2016).
  • TURKSTAT (2015). İşgücü İstatistikleri [Labour Statistics]. Retrieved from http//www.tuik.gov.tr.
  • Vogel, L. (2011). The “Precarian Spring”. Editorial, Hesamag. 5.
There are 35 citations in total.

Details

Primary Language English
Journal Section Research Article
Authors

Başak Ergüder This is me

Publication Date January 1, 2016
Published in Issue Year 2016 Volume: 4 Issue: 51

Cite

APA Ergüder, B. (2016). The Effects of the Tax Policy on the Employment Map of Istanbul. Çalışma Ve Toplum, 4(51), 1837-1856.

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