Abstract
Wage earners faced higher tax burden than other segments of society, confirmed by official statistics, both in Turkey and European Union Countries. Howewer, it is important to determine how much of tax wedge in our country, compared with developed and developing countries of European Union. In this study, each determinant of the tax wedges such as, a minimum subsistence allowance, separation theory, the income tax rate, taxation methods, exceptions, income tax and social security contribution rates and bases are evaluated. In addition to assessments were made by tax wedges and determinant factors on the minimum and average wage levels at United Kingdom, Germany, Spain and Romania. Basic argument, reached from cross-country comparisons, is that tax wedge in developed countries is become more subjective depending on employee’s personal and family situation and level of wages
References
- KAYNAKÇA
- ACCA. Taxation (Romania), ACCA Paper F6 (ROM), The Association of Chartered Certified Accountants, 12 June 2012.
- BAĞDADİOĞLU, Enis. “Asgari Ücretten Yapılan Kesintiler”, Türk-İş Araştırma Merkezi, Dünya Gazetesi, 19 Aralık 2000.
- BARROW, Becky. “Average Public Sector Salary Is £3,800 A Year More Than Full-Time Average In Private Sector” 24 Kasım 2011,http://www.thisismoney.co.uk/ money/news/article-2065569/Average-public-sector-salary-3-800-year-time-average-private-sector.html#ixzz2D5OaWDNz, (26.11.2012).
- ÇİÇEK, Serdar. Ücretler Üzerindeki Kamusal Yüklerin İncelenmesi ve Değerlendirilmesi: Türkiye ve Avrupa Birliği Ülkeler Karşılaştırması, Hacettepe Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Ankara, 2013.
- DESTATIS (Almanya İstatistik Kurumu). “Entwicklung der Bruttoverdienste”, https://www.destatis.de/DE/ZahlenFakten/GesamtwirtschaftUmwelt/VerdiensteArbeitskosten/VerdiensteBranchen/Tabellen/LangeReiheD.html?nn=50684, (30.07.2012).
- EUROSTAT (Avrupa İstatistik Kurumu). Minimum Wage Statistics, http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Minimum_wage_statistics, 29.07.2012).
- EUROPEAN TAXATION DATABASE, “Taxes in Europe” Database, European Commission's Taxation and Customs Union Directorate-General.
- EVANS, Tara. “Best Paid Jobs 2011: Tables of Official Figures for UK Salaries”, 29 November 2011, http://www.thisismoney.co.uk/money/news/article-2067258/Best-paid-jobs-2011-Tables-official-figures-UK-salaries.html, (30.07.2012).
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- LUPU, Dan. Public Sector Pay Policy In East European Countries, Munich Personal RePEc Archive, MPRA Paper No. 37720, March 2012.
- MISSOC Database. Comparative Tables on Social Protection, European Commission's Directorate-General for Employment, Social Affairs & Inclusion.
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- PWC. Expatriate’s Tax Guide To Romania, Price Waterhouse Coopers, 2011.
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- SANCHEZ BLAZQUES, Victor M. “IRPF. Rendimientos Del Trabajo”, http://www.ulpgc.es/hege/almacen/download/7090/7090143/irpf_esquemas_2011_1_rendimientos_del_trabajo.pdf, (31.07.2012).
- SRINIVASAN, Venkatesh. “Taxation in Romania”, http://rbd.doingbusiness.ro/ en/3/latest-articles/15/234/taxation-in-romania, (01.08.2012).
- STETTES, Oliver. “Temporary Agency Workers Granted National Minimum Wage”, https://eurofound.europa.eu/eiro/2012/02/articles/de1202029i.htm, (02.08.2012).
- TÜİK, Kazanç Yapısı Araştırması 2010, Ankara, Mart 2012.
- TÜRK-İŞ. Asgari Ücret 2007, Hazırlık Dosyası, Türkiye İşçi Sendikaları Konfederasyonu, Kasım 2006.
- UK PAYE INCOME TAX CALCULATOR 2012, http://listentotaxman.com/ index.php, (30.07.2012).
ASGARİ VE ORTALAMA ÜCRET ÜZERİNDEKİ KAMUSAL YÜKLERİN İNCELENMESİ: TÜRKİYE VE BAZI AVRUPA BİRLİĞİ ÜLKELERİ
Abstract
Ücretlilerin toplumdaki diğer kesimlere nazaran daha yüksek vergi yükü ile karşı karşıya kaldıkları gerek ülkemizde gerekse Avrupa Birliği ülkelerinde resmi istatistikler yoluyla doğrulanmaktadır. Ancak Avrupa Birliği’nin gelişmiş ve gelişmekte olan ülkeleri ile karşılaştırıldığında, ülkemizde, devletin ücretliye ve işverene gerçek anlamda ne kadarlık bir yük getirdiğini belirlemek önem arz etmektedir. Çalışmada, asgari ve ortalama ücret temelinde en az geçim indirimi, ayırma kuramı, gelir vergisi tarifesi, vergilendirme yöntemleri, gelir vergisi istisnaları ile sosyal güvenlik prim oranları ve matrahları gibi kamusal yükü belirleyen unsurlar değerlendirilerek, İngiltere, Almanya, İspanya ve Romanya’da asgari ve ortalama ücret seviyelerinde kamusal yükler ve belirleyici unsurlar hakkında değerlendirmeler yapılmaktadır. Söz konusu ülkeler arası karşılaştırmalarda ulaşılan temel argüman, kamusal yükün gelişmiş ülkelerde ücret sahibinin kişisel ve ailevi durumu ile ücret seviyelerine bağlı olarak daha fazla sübjektif hale getirildiğidir.
Anahtar kelimeler: Ücret, Gelir Vergisi, Sosyal Güvenlik, Vergi Yükü, Kamusal Yük, Avrupa Birliği
References
- KAYNAKÇA
- ACCA. Taxation (Romania), ACCA Paper F6 (ROM), The Association of Chartered Certified Accountants, 12 June 2012.
- BAĞDADİOĞLU, Enis. “Asgari Ücretten Yapılan Kesintiler”, Türk-İş Araştırma Merkezi, Dünya Gazetesi, 19 Aralık 2000.
- BARROW, Becky. “Average Public Sector Salary Is £3,800 A Year More Than Full-Time Average In Private Sector” 24 Kasım 2011,http://www.thisismoney.co.uk/ money/news/article-2065569/Average-public-sector-salary-3-800-year-time-average-private-sector.html#ixzz2D5OaWDNz, (26.11.2012).
- ÇİÇEK, Serdar. Ücretler Üzerindeki Kamusal Yüklerin İncelenmesi ve Değerlendirilmesi: Türkiye ve Avrupa Birliği Ülkeler Karşılaştırması, Hacettepe Üniversitesi, Sosyal Bilimler Enstitüsü, Doktora Tezi, Ankara, 2013.
- DESTATIS (Almanya İstatistik Kurumu). “Entwicklung der Bruttoverdienste”, https://www.destatis.de/DE/ZahlenFakten/GesamtwirtschaftUmwelt/VerdiensteArbeitskosten/VerdiensteBranchen/Tabellen/LangeReiheD.html?nn=50684, (30.07.2012).
- EUROSTAT (Avrupa İstatistik Kurumu). Minimum Wage Statistics, http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Minimum_wage_statistics, 29.07.2012).
- EUROPEAN TAXATION DATABASE, “Taxes in Europe” Database, European Commission's Taxation and Customs Union Directorate-General.
- EVANS, Tara. “Best Paid Jobs 2011: Tables of Official Figures for UK Salaries”, 29 November 2011, http://www.thisismoney.co.uk/money/news/article-2067258/Best-paid-jobs-2011-Tables-official-figures-UK-salaries.html, (30.07.2012).
- GERMAN TAX WAGE CALCULATOR 2012, http://www.parmentier.de/steuer/steuer.htm?wagetax.htm, (31.07.2012).
- http://www.irpf.eu/, (31.07.2012).
- INSTITUTO NACIONAL DE ESTADISTICA (İspanya İstatistik Kurumu). http://www.ine.es/en/welcome_en.htm, (30.07.2012).
- LUPU, Dan. Public Sector Pay Policy In East European Countries, Munich Personal RePEc Archive, MPRA Paper No. 37720, March 2012.
- MISSOC Database. Comparative Tables on Social Protection, European Commission's Directorate-General for Employment, Social Affairs & Inclusion.
- NATIONAL INSTITUTE OF STATISTICS, “Average Earnings”, No:156, May 2012, http://www.insse.ro/cms/files/statistici/comunicate/castiguri/a12/cs05e12.pdf, (30.07.2012).
- PWC. Expatriate’s Tax Guide To Romania, Price Waterhouse Coopers, 2011.
- ROGERS, Simon. “Public v Private Sector Pay: Who Earns More?”, 27 Mart 2012, http://www.guardian.co.uk/news/datablog/2012/mar/27/public-private-sector-pay#data, (26.11.2012).
- SANCHEZ BLAZQUES, Victor M. “IRPF. Rendimientos Del Trabajo”, http://www.ulpgc.es/hege/almacen/download/7090/7090143/irpf_esquemas_2011_1_rendimientos_del_trabajo.pdf, (31.07.2012).
- SRINIVASAN, Venkatesh. “Taxation in Romania”, http://rbd.doingbusiness.ro/ en/3/latest-articles/15/234/taxation-in-romania, (01.08.2012).
- STETTES, Oliver. “Temporary Agency Workers Granted National Minimum Wage”, https://eurofound.europa.eu/eiro/2012/02/articles/de1202029i.htm, (02.08.2012).
- TÜİK, Kazanç Yapısı Araştırması 2010, Ankara, Mart 2012.
- TÜRK-İŞ. Asgari Ücret 2007, Hazırlık Dosyası, Türkiye İşçi Sendikaları Konfederasyonu, Kasım 2006.
- UK PAYE INCOME TAX CALCULATOR 2012, http://listentotaxman.com/ index.php, (30.07.2012).
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | November 3, 2015 |
| Published in Issue | Year 2013 Volume: 2 Issue: 3 |
