Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019

Year 2022, , 487 - 510, 31.01.2022

Birsen Nacar , Yakup Karabacak

https://doi.org/10.17233/sosyoekonomi.2022.01.24

Cited By: 2

Abstract

Bu makalenin amacı, Türkiye’de 2006-2019 dönemi için emek, sermaye ve tüketim üzerindeki efektif vergi yükünü ölçmektir. Bu çalışmada efektif vergi yükünü ölçmek için bazı düzeltmelerle MRT metodu kullanılmaktadır. Bu metoda göre, efektif vergi yükü, vergi gelirlerinin ulusal hesaplardan alınan ilişkili vergi matrahına bölünmesiyle elde edilen oran olarak hesaplanmaktadır. Araştırma sonuçları Türkiye’de emek üzerindeki efektif vergi yükünün sermaye ve tüketim üzerindeki efektif vergi yükünden daha yüksek olduğunu göstermektedir. Ayrıca emek gelirleri ve tüketim harcamaları üzerinden alınan vergilerin ekonomik çevrimlere daha duyarlığı olduğu anlaşılmaktadır. Ancak sermaye üzerinden alınan vergilerin ise vergi yasalarında yapılan değişikliklere göre dalgalanma gösterdiği ortaya çıkmaktadır.

Keywords

Efektif Vergi Yükü, Ortalama Efektif Vergi Oranı, Örtük Vergi Oranı, Vergi Rasyosu

Supporting Institution

yok

Project Number

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Thanks

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Effective Tax Burden on Labour, Capital, and Consumption in Turkey: 2006-2019

Abstract

This article aims to measure the effective tax burden on labour, capital, and consumption in Turkey for the 2006-2019 period. In this study, we use the MRT method to measure the effective tax burden with some improvements. According to this method, the effective tax burden is calculated as tax revenues divided by the associated tax base taken from national accounts. The research results show that the effective tax burden on labour is higher than the effective tax burden on capital and consumption in Turkey. In addition, it turns out that taxes on labour and consumption are more sensitive to economic cycles. However, it is revealed that taxes on capital fluctuate according to changes in tax laws.

Keywords

Effective Tax Burden, Effective Average Tax Rate, Implicit Tax Rate, Tax Ratio

Project Number

yok

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