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Matching Ends and Means in Fiscal Policy: A Study on Wage Tax and Progressive Tariff Policy

Yıl 2015, Cilt: 15 Sayı: 1, 135 - 148, 01.03.2015

Deniz Aytaç

https://doi.org/10.18037/ausbd.44306

Öz

The public sector may aim to achieve different goals through economic policies. In that context, fiscal policy tools consistent with those goals need to be employed. Wage tax is one of those fiscal policy tools. This study measures and examines harmony between the progressive nature of taxes in Turkey and targets related to distribution of income, employment, and informal economy as well as the progressive rates of wage tax which are used by the OECD and comprise fiscal obligations such as social security deductions, income tax for different income categories. Tax system was analysed for income categories with different economic and social statutes by using residual income progression and then conclusions was compared with tax wedge progression index which was used by OECD and it was concluded that the tax wedge in Turkey is above the average for the OECD and the EU while tax wedge progression index is below the average for different countries and that the current structure of the wage tax is not consistent with Turkey’s economic goals such as distribution of income, employment, and informal economy.

Anahtar Kelimeler

WageTax Progroessivity Tax Wedge Residual Income Progression Index Tax Wedge Progression Index

Kaynakça

  • Aggarwal, P.K. (1994). A Local Distributional Measure of Tax Progressivity. Public Finance, 49(1),1-11.
  • Alesina, A. ve.Perotti, R.(1997).The Welfare State and Competitiveness. The American Economic Review, 87(5), 921–39.
  • Arikan, Z. ve .Bahçe, A.B.(2011).OECD ve AB Üyesi Ülkelerde Vergi Sisteminin Stratejik Tasarımı: Kar- şılaştırmalı Ülke Analizi. İstanbul Üniversitesi İkti- sat Fakültesi Mecmuası, 61(1), 27-80.
  • Baum, S. R. (1987). On The Measurement of Tax Prog- ressivity: Relative Share Adjustment. Public Finan- ce Quarterly, 15(2), 166-187.
  • Betcherman, G.ve Pages, C. (2007). Estimating the Im- pact of Labor Taxes on Employment and the Ba- lances of Social Insurance Funds in Turkey. Synthe- sis Report, August 2007, World Bank.
  • Blackbory, C. ve Donaldson, D.(1984). Ethical Social Index Numbers and the Measurement of Effective Tax/Benefit Progressivity. Canadian Journal of Eco- nomics, 17, 683-694.
  • Boeter, S. (2009). Optimal Tax Progressivity in Unio- nized Labour Markets; What Are the Driving For- ces?.CPB Discussion Paper, No:129, CPB Nether- lands Bureau for Economic Policy Analysis.
  • Brunello, G. ve Sonneda, D. (2007). Progressive Taxa- tion and Wage Setting When Unions Strategically Interact. Oxford Economic Paper, 59, 127-140.
  • Buehn, A. ve Schneider, F.(2012). Shadow Economies in High Developed Countries:What Are the Dri- ving Forces?. IZA DP. NO:6891,October 2012,
  • Daveri, F. ve Tabellini, G. (2000). Unemployment, Growth and Taxation In Industrial Countries. Eco- nomic Policy, 15 (30), 47–88.
  • Dobre, I. ve Alexandru, A.A.(2009).The Impact of Unemployment Rate on the Dimension of Shadow Economy in Spain: A Structural Equation Appro- ach. European Research Studies, Volume XII, Issue (4), 181-196.
  • Duclos, J. Y. veT abi, M. (1996).The Measurement of Progressivity. with an Application to Canada, The Canadian Journal of Economics, 29,165-170.
  • GİB.(2008).Kayıt Dışı Ekonomiyle Mücadele Stratejisi Eylem Planı (2008-2010). Gelir İdaresi Başkanlığı SGB.Yayın No:87, Ankara.
  • Gora, M., A. Radiwill, A. Sowa, M. Walewski. (2006). Tax Wedge and Skills: Case of Poland in Interna- tional Perspective. Center for Social and Economic Research Case Report, No:64/2006.
  • Gora, M., O. Rohozynsky, I. Sinitsina, M. Walewski. (2009).Social Security Driven Tax Wedge and Its Effects on Employment and Shadow Employment. Center for Social and Economic Research Case Re- port, No: 398/2009.
  • Jacobssen, U. (1976). On The Measurement of The Degree of Progression. Journal of Public Economics, 5, 161-168
  • Kakwani, N. C. (1977). Measurement of Tax Progres- sivity: An International Comparison. Economic Jo- urnal, 87 (345), 71–80.
  • Karayilmazlar, E. ve Güran, M. C. (2005).Gelir Vergi- sinde Tarife Yapısı; Adalet ve Etkinlik Temelli Te- orik Tartışmaları Çerçevesinde Karşılaştırmalı Bir Analiz. Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 60(2), 142-169.
  • Khetan, C. ve Poddar, S. (1976).Measurement of In- come Tax Progression in A Growing Economy: A Canadian Experience. Canadian Journal of Econo- mics, 4, 613-629.
  • Kosi,T. ve Bojnec, S. (2009). Level and Progressivity of Labour Income Taxation in Slovenia and Cro- atia.http://oliver.efri.hr/~euconf/2009/docs/sessi- on12/1%20Kosi%20Bojnec.pdf
  • Lim, B. ve Hyun, J.(2004).Comparative Analysis of The Effective Income Tax Function: Empirical Eviden- ce Using Lıs Data. Luxemburg Income Study Wor- king Paper Series, No: 369.
  • Musgrave, R. A., ve Thin, T.(1948). Income Tax Prog- ression, 1929-48. Journal of Political Economy, 56 (6), 498–514.
  • Nickell, S. ve Layard, R.(1999). Labour Market Institu- tions and Economic Performance. Ed: O. Ashen- felter, D. Card, Handbook of Labor Economics, 3, North Holland, Amsterdam, 3029–84.
  • OECD. (2007). Employment Outlook. OECD Publis- hing
  • OECD. (2007a). Economic Survey. OECD Publishing.
  • OECD. (2011).Taxing Wages 1998-2011. OECD Pub- lishing.
  • Paturot, D., K. Mellbye, B. Brys. (2013). Average Per- sonal Income Tax Rate and Tax Wedge Progression in OECD Countries. OECD Taxation Papers, No: 15.
  • Pechman, J.A. ve Okner, B. A.(1974). Who Bears the Tax Burden?. Washington: The Brooking Instituti- on.
  • Reynolds, M. ve Smolensky, E.(1977).Post Fiscal Dist- ributions of Income In 1950, 1961, and 1970 . Pub- lic Finance Quarterly, 5, 419-38.
  • Rutowski, J. ve Walewski. M.(2007). Fiscal Policy and Economic Growth: Lessons For Eastern Europe and Central Asia. Ed: Cherly Grey, Tracey Lane, Aris- tomen E Varoudaki, The World Bank, Washington D.C.
  • Selim, R. ve Senesen, Ü. (1999). Gelir Vergisinin 1960’dan Sonra Türkiye Kişisel Gelir Dağılımı Üzerine Etkisi. İktisat, İşletme ve Finans Dergisi, 14 (158), 30-38.
  • Sorensen, P. B., V. Christiansen ve J. Dolado. (1997). Public Finance Solutions to the European Unemp- loyment Problem?. Economic Policy, 12(25), 221– 264.
  • Suits, D.B. (1977). Measurement Of Tax Progressivity. American Economic Review, 67, 747-752.
  • Tanzi,V. ve Zee, H. (2000). Tax Policy For Emerging Market: Developing Countries. IMF Working Pa- per, WP/00/35.
  • Ünlükaplan, İ. (2011). Türk Vergi Sisteminin Artan Oranlılığının Ölçülmesi: 1924-2008 Dönemine Yö- nelik Uygulamalı Bir Analiz. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 20(1), 387-406.
  • World Bank (2000). Making Transition Work for Ever- yone: Poverty and Inequality in Europe and Central Asia. Washington D.C: The World Bank Press.
  • Kalkınma Planı (2007-2013). Mükerrer Resmî Ga- zete Sayı: 26215.
  • http://www.gib.gov.tr/index.php?id=1367
  • http://www.atonet.org.tr
  • http://ec.europa.eu/europe2020/pdf/themes/20_tax_ burden_on_labour.pdf/

Maliye Politikasında Amaç Araç Uyumu: Ücret Vergileri ve Artan Oranlı Tarife Uygulaması Açısından Bir İnceleme

Yıl 2015, Cilt: 15 Sayı: 1, 135 - 148, 01.03.2015

Deniz Aytaç

https://doi.org/10.18037/ausbd.44306

Öz

Kamu sektörü ekonomi politikaları aracılığıyla farklı hedeflere ulaşmayı amaçlayabilir. Bu çerçevede hedeflere uyumlu mali politika araçlarının kullanılması gereklidir. Bu mali politika araçlarından biride ücret vergileridir. Bu çalışmada Türkiye’de vergilerin artan oranlılık özelliğinin, gelir dağılımı, istihdam ve kayıtdışı ekonomi ile ilgili hedeflerle uyumu, farklı gelir grupları için, OECD tarafından kullanılan ve sosyal güvenlik kesintileri, gelir vergisi gibi mali yükümlülükleri içeren ücret vergilerinin artan oranlılığı ölçülerek incelenmiştir. Vergi sisteminin artan oranlılığı farklı ekonomik ve sosyal statüye sahip gelir grupları için bakiye gelir artan oranlılık katsayısı ile analiz edilerek elde edilen sonuçlar, OECD tarafında artan oranlılık incelemelerinde kullanılan vergi kamasının artan oranlılığı ile kıyaslanmış ve Türkiye’de vergi kamasının OECD ve AB ortalamasını üzerinde, vergi kaması artan oranlılık endeksinin ise ülke ortalamalarının gerisinde seyrettiği ve mevcut yapısı ile ücret vergileri Türkiye’nin gelir dağılımı, istihdam ve kayıtdışı ekonomi ile ilgili ekonomik hedeflerine uygun olmadığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

Ücret Vergileri Artan Oranlılık Vergi Kaması Bakiye Artan Oranlılık Endeksi Vergi Kaması Artan Oranlılık Endeksi

Kaynakça

  • Aggarwal, P.K. (1994). A Local Distributional Measure of Tax Progressivity. Public Finance, 49(1),1-11.
  • Alesina, A. ve.Perotti, R.(1997).The Welfare State and Competitiveness. The American Economic Review, 87(5), 921–39.
  • Arikan, Z. ve .Bahçe, A.B.(2011).OECD ve AB Üyesi Ülkelerde Vergi Sisteminin Stratejik Tasarımı: Kar- şılaştırmalı Ülke Analizi. İstanbul Üniversitesi İkti- sat Fakültesi Mecmuası, 61(1), 27-80.
  • Baum, S. R. (1987). On The Measurement of Tax Prog- ressivity: Relative Share Adjustment. Public Finan- ce Quarterly, 15(2), 166-187.
  • Betcherman, G.ve Pages, C. (2007). Estimating the Im- pact of Labor Taxes on Employment and the Ba- lances of Social Insurance Funds in Turkey. Synthe- sis Report, August 2007, World Bank.
  • Blackbory, C. ve Donaldson, D.(1984). Ethical Social Index Numbers and the Measurement of Effective Tax/Benefit Progressivity. Canadian Journal of Eco- nomics, 17, 683-694.
  • Boeter, S. (2009). Optimal Tax Progressivity in Unio- nized Labour Markets; What Are the Driving For- ces?.CPB Discussion Paper, No:129, CPB Nether- lands Bureau for Economic Policy Analysis.
  • Brunello, G. ve Sonneda, D. (2007). Progressive Taxa- tion and Wage Setting When Unions Strategically Interact. Oxford Economic Paper, 59, 127-140.
  • Buehn, A. ve Schneider, F.(2012). Shadow Economies in High Developed Countries:What Are the Dri- ving Forces?. IZA DP. NO:6891,October 2012,
  • Daveri, F. ve Tabellini, G. (2000). Unemployment, Growth and Taxation In Industrial Countries. Eco- nomic Policy, 15 (30), 47–88.
  • Dobre, I. ve Alexandru, A.A.(2009).The Impact of Unemployment Rate on the Dimension of Shadow Economy in Spain: A Structural Equation Appro- ach. European Research Studies, Volume XII, Issue (4), 181-196.
  • Duclos, J. Y. veT abi, M. (1996).The Measurement of Progressivity. with an Application to Canada, The Canadian Journal of Economics, 29,165-170.
  • GİB.(2008).Kayıt Dışı Ekonomiyle Mücadele Stratejisi Eylem Planı (2008-2010). Gelir İdaresi Başkanlığı SGB.Yayın No:87, Ankara.
  • Gora, M., A. Radiwill, A. Sowa, M. Walewski. (2006). Tax Wedge and Skills: Case of Poland in Interna- tional Perspective. Center for Social and Economic Research Case Report, No:64/2006.
  • Gora, M., O. Rohozynsky, I. Sinitsina, M. Walewski. (2009).Social Security Driven Tax Wedge and Its Effects on Employment and Shadow Employment. Center for Social and Economic Research Case Re- port, No: 398/2009.
  • Jacobssen, U. (1976). On The Measurement of The Degree of Progression. Journal of Public Economics, 5, 161-168
  • Kakwani, N. C. (1977). Measurement of Tax Progres- sivity: An International Comparison. Economic Jo- urnal, 87 (345), 71–80.
  • Karayilmazlar, E. ve Güran, M. C. (2005).Gelir Vergi- sinde Tarife Yapısı; Adalet ve Etkinlik Temelli Te- orik Tartışmaları Çerçevesinde Karşılaştırmalı Bir Analiz. Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, 60(2), 142-169.
  • Khetan, C. ve Poddar, S. (1976).Measurement of In- come Tax Progression in A Growing Economy: A Canadian Experience. Canadian Journal of Econo- mics, 4, 613-629.
  • Kosi,T. ve Bojnec, S. (2009). Level and Progressivity of Labour Income Taxation in Slovenia and Cro- atia.http://oliver.efri.hr/~euconf/2009/docs/sessi- on12/1%20Kosi%20Bojnec.pdf
  • Lim, B. ve Hyun, J.(2004).Comparative Analysis of The Effective Income Tax Function: Empirical Eviden- ce Using Lıs Data. Luxemburg Income Study Wor- king Paper Series, No: 369.
  • Musgrave, R. A., ve Thin, T.(1948). Income Tax Prog- ression, 1929-48. Journal of Political Economy, 56 (6), 498–514.
  • Nickell, S. ve Layard, R.(1999). Labour Market Institu- tions and Economic Performance. Ed: O. Ashen- felter, D. Card, Handbook of Labor Economics, 3, North Holland, Amsterdam, 3029–84.
  • OECD. (2007). Employment Outlook. OECD Publis- hing
  • OECD. (2007a). Economic Survey. OECD Publishing.
  • OECD. (2011).Taxing Wages 1998-2011. OECD Pub- lishing.
  • Paturot, D., K. Mellbye, B. Brys. (2013). Average Per- sonal Income Tax Rate and Tax Wedge Progression in OECD Countries. OECD Taxation Papers, No: 15.
  • Pechman, J.A. ve Okner, B. A.(1974). Who Bears the Tax Burden?. Washington: The Brooking Instituti- on.
  • Reynolds, M. ve Smolensky, E.(1977).Post Fiscal Dist- ributions of Income In 1950, 1961, and 1970 . Pub- lic Finance Quarterly, 5, 419-38.
  • Rutowski, J. ve Walewski. M.(2007). Fiscal Policy and Economic Growth: Lessons For Eastern Europe and Central Asia. Ed: Cherly Grey, Tracey Lane, Aris- tomen E Varoudaki, The World Bank, Washington D.C.
  • Selim, R. ve Senesen, Ü. (1999). Gelir Vergisinin 1960’dan Sonra Türkiye Kişisel Gelir Dağılımı Üzerine Etkisi. İktisat, İşletme ve Finans Dergisi, 14 (158), 30-38.
  • Sorensen, P. B., V. Christiansen ve J. Dolado. (1997). Public Finance Solutions to the European Unemp- loyment Problem?. Economic Policy, 12(25), 221– 264.
  • Suits, D.B. (1977). Measurement Of Tax Progressivity. American Economic Review, 67, 747-752.
  • Tanzi,V. ve Zee, H. (2000). Tax Policy For Emerging Market: Developing Countries. IMF Working Pa- per, WP/00/35.
  • Ünlükaplan, İ. (2011). Türk Vergi Sisteminin Artan Oranlılığının Ölçülmesi: 1924-2008 Dönemine Yö- nelik Uygulamalı Bir Analiz. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 20(1), 387-406.
  • World Bank (2000). Making Transition Work for Ever- yone: Poverty and Inequality in Europe and Central Asia. Washington D.C: The World Bank Press.
  • Kalkınma Planı (2007-2013). Mükerrer Resmî Ga- zete Sayı: 26215.
  • http://www.gib.gov.tr/index.php?id=1367
  • http://www.atonet.org.tr
  • http://ec.europa.eu/europe2020/pdf/themes/20_tax_ burden_on_labour.pdf/
Toplam 40 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Deniz Aytaç Bu kişi benim

Yayımlanma Tarihi 1 Mart 2015
Gönderilme Tarihi 13 Ocak 2016
Yayımlandığı Sayı Yıl 2015 Cilt: 15 Sayı: 1

Kaynak Göster

APA Aytaç, D. (2015). Maliye Politikasında Amaç Araç Uyumu: Ücret Vergileri ve Artan Oranlı Tarife Uygulaması Açısından Bir İnceleme. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 15(1), 135-148. https://doi.org/10.18037/ausbd.44306

20750

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