SOSYAL GÜVENLİK KATKI PAYLARININ İŞSİZLİK ÜZERİNDEKİ ETKİSİ

Year 2017, Issue: 104, 27 - 44, 01.03.2017

Filiz Giray

Abstract

Toplumların refah düzeylerini artırmak için sosyal güvenlik hizmetlerinin yaygınlaşması beraberinde sosyal güvenlik katkılarında artışı getirmiştir. Ancak ilgili literatüre göre sosyal güvenlik katkı payları, istihdamı ve işgücü maliyetlerini negatif yönde etkilemektedir. Bu nedenle, işsizliği azaltmak için, sosyal güvenlik katkı paylarını düşürmek, hem politik hem de akademik alanda geniş bir şekilde tartışılmaktadır. İşsizliğin dünya genelinde özellikle de Avrupa’da yaygınlaşması, konunun önemini artırmıştır. Bu çalışmanın amacı, işsizliği azaltmada hangi tür sosyal güvenlik katkı payının daha etkili olacağını teorik analize dayalı olarak belirlemektir. Bu analiz, çalışan ve işverenlerin sosyal güvenlik katkı paylarının azaltılmasının yaratacağı gelir kaybının etkin bir gelir kaynağı ile telafi edilmesi gereği görüşüne dayanmaktadır

Keywords

Sosyal güvenlik katkı payları, İşsizlik, Sosyal güvenlik vergileri, İşgücü piyasası

THE EFFECTS OF SOCIAL SECURITY CONRIBUTIONS ON UNEMPLOYMENT

Abstract

Social security contributions have been increased to improve the welfare levels of societies with the spread of social security services. However, according to related literature, social security contributions affect employment and labour costs negatively. For this reason, the reduction of social security contributions is widely discussed both in the political and academic arenas to decrease unemployment. The importance of this issue has increased with the spread of unemployment around the world and especially in Europe. The aim of this paper is to determine which kind of social security contribution can be more effective in decreasing unemployment. This analysis is based on a view that the income deficit, which will be created by a reduction of the contributions of employee and employer, should be compensated by an effective income source

Keywords

Social security contributions, Unemployment, Payroll taxes, Labour market

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