ÜCRET ÜZERİNDEKİ MALİ YÜKÜMLÜLÜKLERİN İNCELENMESİ: İNGİLTERE, ALMANYA, İSPANYA, ROMANYA

Öz

Ücret, emek sahibi ve aileleri için gelir, işveren için maliyet, devlet için vergileme kaynağı, küresel ekonomi açısından rekabet gücü göstergesidir. O halde devletin ücretler üzerine yüklediği gelir vergisi, sosyal güvenlik primi ve diğer mali yükümlülüklerin boyutu devleti, çalışanları, ulusal ve uluslararası yatırımcıları yakından ilgilendirmektedir. Bu sebeple çalışmada, Avrupa Birliği’ne üye ülkeler arasında İngiltere, Almanya, İspanya ve Romanya’da ücretler üzerindeki gelir vergisi, sosyal güvenlik primleri ve diğer ek vergi ve yükümlülükler, hukuki mevzuat ve oranlar bağlamında incelenmektedir. Bu ülkelerdeki gelir vergisi tarifeleri ve en az geçim indirimi düzenlemeleri, ücret geliri üzerinden alınan diğer vergiler, sosyal güvenlik primleri ve sosyal güvenlik hizmetlerinin finansmanı konuları değerlendirmeye tabi tutulmuştur.

Anahtar Kelimeler

• Ücret
• Gelir Vergisi
• Sosyal Güvenlik Katkısı
• İngiltere
• Almanya
• İspanya
• Romanya

EXAMINATION OF FINANCIAL LIABILITIES ON WAGE INCOME: UNITED KINGDOM, GERMANY, SPAIN, ROMANIA

Öz

Wage is income for labor owners and their families, cost for employers, taxation source for the state and an indication in terms of competitiveness of the global economy. So the size of income tax, social security contributions, and other financial obligations that the state imposed on wages closely concern state, employees, national and international investors. Therefore in the study, in the United Kingdom, Germany, Spain and Romania, among European Union member countries, income tax, social security contributions and other additional taxes and liabilities on wages are analyzed in the context of legal regulations and rates. Income tax rates, minimum living allowance regulations, other taxes levied on wage income, social security contributions and financing of social security services are subject to evaluation in these countries. 

Anahtar Kelimeler

• Wage
• Income Tax
• Social Security Contribution
• United Kingdom
• Germany
• Spain
• Romania

Kaynakça

1. KAYNAKÇA
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