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Kayıtlı İşçi Ücretlerinde Vergi Kaçaklarını Ve Sosyal Güvenlik Primi Kaçaklarını Önlemek Amacıyla Sendikalarına Üyeliğin Özendirilmesi

Yıl 2011, Cilt: 9 Sayı: 1, 37 - 60, 01.03.2011

Yrd.doç.dr.özcan Erdoğan

Öz

Anahtar Kelimeler

-

Kaynakça

  • AMIN, Mohammad (2009), “Labor regulation and employment in India’s retail stores”, Journal of Comparative Economics 37/1, p.47-61.
  • BAILEY, Clive (2001), “Strategies to Reduce Contribution Evasion in Social Security Financing”, World Development 29/2, p.385-393.
  • BAILEY, Clive and John TURNER (2001), “Strategies to Reduce Contribution Evasion in Social Security Financing”, World Development 29/2,
  • BASTOS, Paulo, Udo KREICKEMEIER and Peter WRIGHT (2009), “Oligopoly, open shop unions and trade liberalisation”, International Journal of Industrial Organization 27/6, p.679-686.
  • BOADWAY, Robin and Katherine CUFF (2001), “A minimum wage can be welfare-improving and employment-enhancing”, European Economic Review 45/3, p.553-576.
  • BOOTH, Alison L. and Monojit CHATTERJI (1993), “Reputation, Membership and Wages in an Open Shop Trade Union”, Oxford Economic Papers 45/1, p.23-41.
  • BRAID, Ralph M. (2009), “The employment effects of a central city’s source-based wage tax or hybrid wage tax”, Regional Science and Urban Economics 39/4, p.512-521.
  • BUSCHER, Herbert S.; Hermann BUSLEI; Klaus GÖGGELMAN; Henrike KOSCHEL; Tobias F.N. SCHMIDT; Viktor STEINER and Peter WINKER (2001), “Empirical macro models under test. A comparative simulation study of the employment effects of a revenue neutral cut in social security contributions”, Economic Modelling 18/3, p.455-474.
  • CALVO, Guilermo A. and Carmen M. REINHART (2002), “Fear of Floating”, The Quarterly Journal of Economics 117/2, p.379-408.
  • CHAO, Chi-Chur; Eden S.H. YU and Wusheng YU (2009), “Government budget, public-sector wages and capital taxes in a small open economy: A Hong Kong case”, China Economic Review 20/1, p.54-64.
  • CHEN, Yu-Fu and Michael FUNKE (2009), “China’s new Labour Contract Law: No harm to employment”, Economic Review 20/3, p.558-572.
  • CLAWSON, Dan and Clawson Mary Ann (1999), “What has Happened to the US Labor Movement? Union Decline and Renewal”, Annual Review of Sociology 25, p.95-119.
  • COOPER, Richard N.; TARULLO, Daniel K. and WILLIAMSON, John (1999), “Should Capital Controls be Banished”, Brooking Papers on Economic Activity 1999/1, p.89-141.
  • CORBAE, Dean; Pablo D’ERASMO and Burhanettin KURUSCU (2009), “Politico-economic consequences of rising wage inequality”, Journal of Monetary Economics 56/1, p.43-61.
  • CREMER, Helmuth and Firouz GAHVARI (1996), “Tax evasion and the optimum general income tax”, Journal of Public Economics 60/2, p.235- 249.
  • Çalışma ve Sosyal Güvenlik Bakanlığı, Çalışma Genel Müdürlüğü’nün 12.02.2010 tarihli ve B.14.1.ÇGM.017.02.00-047/2356 sayılı yazısı ekindeki bir sayfalık belge.
  • CROCKER, Keith J. and Joel SLEMROD (2005), “Corporate tax evasion with agency costs”, Journal of Public Economics 89/9-10, p.1593-1610.
  • ÇULE, Monika and Murray FULTON (2009), “Business culture and tax evasion: Why corruption and the unofficial economy can persist”, Journal of Economic Behavior & Organization 72/3, p.811-822.
  • ECHEVARRIA, Cruz A. and Amaia IZA (2006), “Life expectancy, human capital, social security and growth”, Journal of Public Economics 90/12, p.2323-2349.
  • FRASER, Steve P.; William W. JENNINGS and David R. KING (2001), “Strategic asset allocation for individual investors: the impact of the present value of Social Security benefits”, Financial Services Review 9/4, p.295-326.
  • FREDERIKSEN, Anders; Ebbe Krogh GRAVERSEN and Nina SMITH (2005), “Tax evasion and work in the underground sector”, Labour Economics 12/5, p.613-628.
  • FRISH, Roni and Noam ZUSSMAN (2008), “The effect of transfer payments on the labor supply of single mothers”, The Journal of Socio- Economics 37/2, p.627-643.
  • GARİH, Üzeyir, “Yeni Vergi Yasalarında Yapılması Gereken Değişiklikler” <http://www.istanbulsmmmodasi.org.tr/docs/yayinlar/.../MaliCozum12.doc>, s.1-9, (Erişim Tarihi: 22 Nisan 2010).
  • GARRETT, Geoffrey (1998), “Global Markets and National Politics: Collision Course or Virtious Circle”, International Organization 52/4, p.787- 824.
  • Gelir İdaresi Başkanlığı, 50 Seri No’lu Damga Vergisi Kanunu Genel Tebliği,
  • http://www.gib.gov.tr/index.php?id=1079&uid=6egrjvppzpgh8ht7&type=tebli
  • g>, (Erişim Tarihi: 21 Nisan 2010)
  • Gelir İdaresi Başkanlığı, Ücret Kazançları Vergi Rehberi,
  • http://www.gib.gov.tr/fileadmin/beyannamerehberi/2008_Ucret_rehberi.html>
  • , (Erişim Tarihi: 20 Nisan 2010)
  • GOERKE, Laszlo (2004), “Tax evasion, tax progression, and efficiency wages”, Economic Letters 82/1, p.35-42.
  • GREENBERG, Michael; Nancy MANTELL; Michael LAHR; Michael FRISCH; Keith WHITE and David KEHLER (2005), “Evaluating the economic effects of a new state-funded school building program: the prevailing wage issue”, Evaluation and Program Planning 28/1, p.33-45.
  • HEROD, Andrew (2000), “Implications of Just-in-Time Production for Union Strategy: Lessons from the 1998 General Motors-United Auto Workers Dispute”, Annals of the Association of American Geographers 90/3, p.521-547.
  • HURST, Erik and Paul WILLEN (2007), “Social security and unsecured debt”, Journal of Public Economics 91/7-8, p.1273-1297.
  • ICHINO, Andrea; Michele POLO and Enrico RETTORE (2003), “Are judges biased by labor market conditions?”, European Economic Review 47/5,
  • IŞIĞIÇOK, Erkan (1998), “Türkiye’de Gelir Dağılımı ve 1987-1994 Gelir Dağılımı Araştırmalarının Karşılaştırmalı Bir Analizi”, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 16/1, <http://idari.cu.edu.tr/igunes/makale/gelir.doc>, s.1-12, (Erişim Tarihi: 19 Nisan 2010).
  • KIZILOT, Şükrü (1983), Servet Beyanı Uygulaması ve Hayat Standardı Esası, 3. Bası, Vergi Yayınları, Ankara.
  • KIZILOT, Şükrü (2007), “Vergide kayıp ve kaçak artıyor mu?”, Tekstil =640>, s.1-2, (Erişim Tarihi: 16 Nisan 2010) İşveren,
  • KOPCZUK, Wojciech (2005) “Tax bases, tax rates and the elasticity of reported income”, Journal of Public Economics 89/11-12, p.2093-2119.
  • KOSKELA, Erkki and Jouko VILMUNEN (1996), “Tax progression is good for employment in popular models of trade union behaviour”, Labour Economics 3/1, p.65-80.
  • KUBIK, Jeffrey D. (2004), “The incidence of personal income taxation: evidence from the tax reform act of 1986”, Journal of Public Economics 88/7-8, p.1567-1588.
  • LEWIS Barbara and Condie R.H.B. (1950), “The British Social Security Program”, The Journal of Politics 12/2, p.323-347.
  • Maliye Bakanlığı, Gelir İdaresi Başkanlığı’nın 04.3.2010 tarihli ve B.15.3.GİB.018.03.017/316 sayılı yazısı ekindeki bir sayfalık belge.
  • MORIGUCHI, Chiaki (2010), “Top wage incomes in Japan, 1951- 2005”, Journal of The Japanese and International Economics, < http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6WMC- 4Y34W9P15&_cdi=6931&_user=1431310&_pii=S0889158309000689&_orig= search&_coverDate=01%2F04%2F2010&_sk=999999999&view=c&wchp=dG LbVlWzSkzS&md5=9125a204adc368f804e1871df342da60&ie=/sdarticle.pdf>, p.1-33, (Access Date: 06th April 2010).
  • NELISSEN, Jan H.M. (1993), “Labour market, income formation and social security in the microsimulation model NEDYMAS”, Economic Modelling 10/3, p.225-272.
  • NIELSEN, Ingrid and Russell SMYTH (2008), “Who bears the burden of employer compliance with social security contributions? Evidence from Chinese firm level data”, China Economic Review 19/2, p.230-244.
  • O’BRIEN, Peter, Andy PIKE and John TOMANEY (2004), “Devolution, the governance of regional development and the Trade Union Congress in The North East region of England”, Geoforum 35/1, p.59-68.
  • ORR, Douglas V. (2002), “The Social Security reform debate: effects of financial and labor market institutions”, Review of Radical Political Economics 34/3, p.285-293.
  • ÖZÇELİK, Özer ve Ercan YAŞAR (2006), “Kayıtdışı Ekonomi Olgusunu Azaltmaya Yönelik Öneriler”, Mali Çözüm Dergisi 74/1, s.214-232.
  • PALLEY, Thomas I. and Robert M. LAJEUNESSE (2007), “Social attitudes, labor law, and union organizing: Toward a new economics of union density”, Journal of Economic Behavior & Organization 62/2, p.237-254.
  • PEHLİVAN, Osman (2005), Vergi Hukuku Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi, Trabzon.
  • SAYDAM, Göksel R., “Vergilendirme Tekniğinde Gelir ve Servet İlişkisi” &Itemid=1>, s.1-3, (Erişim Tarihi: 03 Aralık 2010).
  • SIVADASAN, Jagadeesh and Joel SLEMROD (2008), “Tax law changes, income-shifting and measured wage inequality: Evidence from India”, Journal of Public Economics 92/10-11, p.2199-2224.
  • SMITH, James McCall (2000), “The Politics of Dispute Settlement Design: Explaining Legalism in Regional Trade Pacts”, International Organization 54/1, p.137-180.
  • TADELIS, Steven (2002), “The Market for Reputations as an Incentive Mechanism”, The Journal of Political Economy 110/4, p.854-882. -T.C. Adalet Bakanlığı, İş Kanunu,
  • http://www.mevzuat.adalet.gov.tr/html/1243.html>, (Erişim Tarihi: 14 Nisan 2010).
  • TOBB, Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu,
  • http://www.gonento.tobb.org.tr/oda/sskkanunu.pdf>, (Erişim Tarihi: 13 Nisan 2010).
  • WILLIAMSON, John B. and Catherine DEITELBAUM (2005), “Social security reform: Does partial privatization make sense for China?”, Journal of Aging Studies 19/2, p.257-271.
  • YAKOVLEV, Andrei (2001), “‘Black Cash’ Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level”, Europe-Asia Studies 53/1, p.33-55.
  • YURDAKUL, Funda (2008), “Türkiye’de Kayıtdışı Ekonomi: Bir Model Denemesi”, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi 63/4, s.205-222.

Kayıtlı İşçi Ücretlerinde Vergi Kaçaklarını Ve Sosyal Güvenlik Primi Kaçaklarını Önlemek Amacıyla Sendikalarına Üyeliğin Özendirilmesi

Yıl 2011, Cilt: 9 Sayı: 1, 37 - 60, 01.03.2011

Yrd.doç.dr.özcan Erdoğan

Öz

Gelişmekte olan ekonomilerin büyük bir kısmında olduğu gibi; Türkiye’de de kayıtlıolan ama sendikalara üye olmayan işçilerin aldıkları ücretlerin bir kısmı kayıtdışı olarak buişçilere ödenmektedir. Dolayısıyla bu işçilerin ödemek durumunda oldukları gelir vergileri,damga vergileri ve sosyal güvenlik primi aidatları kayıtlı ücretleri üzerinden yapılmaktadır. Buişçilerin aldıkları ücretlerin kayıtdışı olarak kendilerine ödenen kısmına denk gelen; gelir vergisi,damga vergisi ve sosyal güvenlik primi kesintileri, Hazineye ve Sosyal Güvenlik Kurumunaödenmemektedir ve bu yolla büyük bir kamu geliri kaybı meydana gelmektedir. Ücretlerüzerindeki bu vergi kaçaklarının ve sosyal güvenlik primi kaçaklarının uzun dönemde önünegeçebilmek için yapılacak şey; vergisel teşviklerle işçi sendikalarına üye olmayı özendirmektir.Bu çalışmada, vergisel teşviklerle işçi sendikalarına üyeliğin özendirilmesi ve bütün vergimükelleflerine servet beyanı zorunluluğunun getirilmesi koşullarının gerçekleşmesi halinde;kayıtlı ücretlerin kayıtdışı kısmı üzerinden meydana gelen kamu gelirleri kayıplarının azaltılıpazaltılamayacağı incelenecektir

Anahtar Kelimeler

Sendika ücret gelir vergisi damga vergisi sosyal güvenlik primi hazine sosyal güvenlik kurumu servet beyanı

Kaynakça

  • AMIN, Mohammad (2009), “Labor regulation and employment in India’s retail stores”, Journal of Comparative Economics 37/1, p.47-61.
  • BAILEY, Clive (2001), “Strategies to Reduce Contribution Evasion in Social Security Financing”, World Development 29/2, p.385-393.
  • BAILEY, Clive and John TURNER (2001), “Strategies to Reduce Contribution Evasion in Social Security Financing”, World Development 29/2,
  • BASTOS, Paulo, Udo KREICKEMEIER and Peter WRIGHT (2009), “Oligopoly, open shop unions and trade liberalisation”, International Journal of Industrial Organization 27/6, p.679-686.
  • BOADWAY, Robin and Katherine CUFF (2001), “A minimum wage can be welfare-improving and employment-enhancing”, European Economic Review 45/3, p.553-576.
  • BOOTH, Alison L. and Monojit CHATTERJI (1993), “Reputation, Membership and Wages in an Open Shop Trade Union”, Oxford Economic Papers 45/1, p.23-41.
  • BRAID, Ralph M. (2009), “The employment effects of a central city’s source-based wage tax or hybrid wage tax”, Regional Science and Urban Economics 39/4, p.512-521.
  • BUSCHER, Herbert S.; Hermann BUSLEI; Klaus GÖGGELMAN; Henrike KOSCHEL; Tobias F.N. SCHMIDT; Viktor STEINER and Peter WINKER (2001), “Empirical macro models under test. A comparative simulation study of the employment effects of a revenue neutral cut in social security contributions”, Economic Modelling 18/3, p.455-474.
  • CALVO, Guilermo A. and Carmen M. REINHART (2002), “Fear of Floating”, The Quarterly Journal of Economics 117/2, p.379-408.
  • CHAO, Chi-Chur; Eden S.H. YU and Wusheng YU (2009), “Government budget, public-sector wages and capital taxes in a small open economy: A Hong Kong case”, China Economic Review 20/1, p.54-64.
  • CHEN, Yu-Fu and Michael FUNKE (2009), “China’s new Labour Contract Law: No harm to employment”, Economic Review 20/3, p.558-572.
  • CLAWSON, Dan and Clawson Mary Ann (1999), “What has Happened to the US Labor Movement? Union Decline and Renewal”, Annual Review of Sociology 25, p.95-119.
  • COOPER, Richard N.; TARULLO, Daniel K. and WILLIAMSON, John (1999), “Should Capital Controls be Banished”, Brooking Papers on Economic Activity 1999/1, p.89-141.
  • CORBAE, Dean; Pablo D’ERASMO and Burhanettin KURUSCU (2009), “Politico-economic consequences of rising wage inequality”, Journal of Monetary Economics 56/1, p.43-61.
  • CREMER, Helmuth and Firouz GAHVARI (1996), “Tax evasion and the optimum general income tax”, Journal of Public Economics 60/2, p.235- 249.
  • Çalışma ve Sosyal Güvenlik Bakanlığı, Çalışma Genel Müdürlüğü’nün 12.02.2010 tarihli ve B.14.1.ÇGM.017.02.00-047/2356 sayılı yazısı ekindeki bir sayfalık belge.
  • CROCKER, Keith J. and Joel SLEMROD (2005), “Corporate tax evasion with agency costs”, Journal of Public Economics 89/9-10, p.1593-1610.
  • ÇULE, Monika and Murray FULTON (2009), “Business culture and tax evasion: Why corruption and the unofficial economy can persist”, Journal of Economic Behavior & Organization 72/3, p.811-822.
  • ECHEVARRIA, Cruz A. and Amaia IZA (2006), “Life expectancy, human capital, social security and growth”, Journal of Public Economics 90/12, p.2323-2349.
  • FRASER, Steve P.; William W. JENNINGS and David R. KING (2001), “Strategic asset allocation for individual investors: the impact of the present value of Social Security benefits”, Financial Services Review 9/4, p.295-326.
  • FREDERIKSEN, Anders; Ebbe Krogh GRAVERSEN and Nina SMITH (2005), “Tax evasion and work in the underground sector”, Labour Economics 12/5, p.613-628.
  • FRISH, Roni and Noam ZUSSMAN (2008), “The effect of transfer payments on the labor supply of single mothers”, The Journal of Socio- Economics 37/2, p.627-643.
  • GARİH, Üzeyir, “Yeni Vergi Yasalarında Yapılması Gereken Değişiklikler” <http://www.istanbulsmmmodasi.org.tr/docs/yayinlar/.../MaliCozum12.doc>, s.1-9, (Erişim Tarihi: 22 Nisan 2010).
  • GARRETT, Geoffrey (1998), “Global Markets and National Politics: Collision Course or Virtious Circle”, International Organization 52/4, p.787- 824.
  • Gelir İdaresi Başkanlığı, 50 Seri No’lu Damga Vergisi Kanunu Genel Tebliği,
  • http://www.gib.gov.tr/index.php?id=1079&uid=6egrjvppzpgh8ht7&type=tebli
  • g>, (Erişim Tarihi: 21 Nisan 2010)
  • Gelir İdaresi Başkanlığı, Ücret Kazançları Vergi Rehberi,
  • http://www.gib.gov.tr/fileadmin/beyannamerehberi/2008_Ucret_rehberi.html>
  • , (Erişim Tarihi: 20 Nisan 2010)
  • GOERKE, Laszlo (2004), “Tax evasion, tax progression, and efficiency wages”, Economic Letters 82/1, p.35-42.
  • GREENBERG, Michael; Nancy MANTELL; Michael LAHR; Michael FRISCH; Keith WHITE and David KEHLER (2005), “Evaluating the economic effects of a new state-funded school building program: the prevailing wage issue”, Evaluation and Program Planning 28/1, p.33-45.
  • HEROD, Andrew (2000), “Implications of Just-in-Time Production for Union Strategy: Lessons from the 1998 General Motors-United Auto Workers Dispute”, Annals of the Association of American Geographers 90/3, p.521-547.
  • HURST, Erik and Paul WILLEN (2007), “Social security and unsecured debt”, Journal of Public Economics 91/7-8, p.1273-1297.
  • ICHINO, Andrea; Michele POLO and Enrico RETTORE (2003), “Are judges biased by labor market conditions?”, European Economic Review 47/5,
  • IŞIĞIÇOK, Erkan (1998), “Türkiye’de Gelir Dağılımı ve 1987-1994 Gelir Dağılımı Araştırmalarının Karşılaştırmalı Bir Analizi”, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 16/1, <http://idari.cu.edu.tr/igunes/makale/gelir.doc>, s.1-12, (Erişim Tarihi: 19 Nisan 2010).
  • KIZILOT, Şükrü (1983), Servet Beyanı Uygulaması ve Hayat Standardı Esası, 3. Bası, Vergi Yayınları, Ankara.
  • KIZILOT, Şükrü (2007), “Vergide kayıp ve kaçak artıyor mu?”, Tekstil =640>, s.1-2, (Erişim Tarihi: 16 Nisan 2010) İşveren,
  • KOPCZUK, Wojciech (2005) “Tax bases, tax rates and the elasticity of reported income”, Journal of Public Economics 89/11-12, p.2093-2119.
  • KOSKELA, Erkki and Jouko VILMUNEN (1996), “Tax progression is good for employment in popular models of trade union behaviour”, Labour Economics 3/1, p.65-80.
  • KUBIK, Jeffrey D. (2004), “The incidence of personal income taxation: evidence from the tax reform act of 1986”, Journal of Public Economics 88/7-8, p.1567-1588.
  • LEWIS Barbara and Condie R.H.B. (1950), “The British Social Security Program”, The Journal of Politics 12/2, p.323-347.
  • Maliye Bakanlığı, Gelir İdaresi Başkanlığı’nın 04.3.2010 tarihli ve B.15.3.GİB.018.03.017/316 sayılı yazısı ekindeki bir sayfalık belge.
  • MORIGUCHI, Chiaki (2010), “Top wage incomes in Japan, 1951- 2005”, Journal of The Japanese and International Economics, < http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6WMC- 4Y34W9P15&_cdi=6931&_user=1431310&_pii=S0889158309000689&_orig= search&_coverDate=01%2F04%2F2010&_sk=999999999&view=c&wchp=dG LbVlWzSkzS&md5=9125a204adc368f804e1871df342da60&ie=/sdarticle.pdf>, p.1-33, (Access Date: 06th April 2010).
  • NELISSEN, Jan H.M. (1993), “Labour market, income formation and social security in the microsimulation model NEDYMAS”, Economic Modelling 10/3, p.225-272.
  • NIELSEN, Ingrid and Russell SMYTH (2008), “Who bears the burden of employer compliance with social security contributions? Evidence from Chinese firm level data”, China Economic Review 19/2, p.230-244.
  • O’BRIEN, Peter, Andy PIKE and John TOMANEY (2004), “Devolution, the governance of regional development and the Trade Union Congress in The North East region of England”, Geoforum 35/1, p.59-68.
  • ORR, Douglas V. (2002), “The Social Security reform debate: effects of financial and labor market institutions”, Review of Radical Political Economics 34/3, p.285-293.
  • ÖZÇELİK, Özer ve Ercan YAŞAR (2006), “Kayıtdışı Ekonomi Olgusunu Azaltmaya Yönelik Öneriler”, Mali Çözüm Dergisi 74/1, s.214-232.
  • PALLEY, Thomas I. and Robert M. LAJEUNESSE (2007), “Social attitudes, labor law, and union organizing: Toward a new economics of union density”, Journal of Economic Behavior & Organization 62/2, p.237-254.
  • PEHLİVAN, Osman (2005), Vergi Hukuku Genel İlkeler ve Türk Vergi Sistemi, Derya Kitabevi, Trabzon.
  • SAYDAM, Göksel R., “Vergilendirme Tekniğinde Gelir ve Servet İlişkisi” &Itemid=1>, s.1-3, (Erişim Tarihi: 03 Aralık 2010).
  • SIVADASAN, Jagadeesh and Joel SLEMROD (2008), “Tax law changes, income-shifting and measured wage inequality: Evidence from India”, Journal of Public Economics 92/10-11, p.2199-2224.
  • SMITH, James McCall (2000), “The Politics of Dispute Settlement Design: Explaining Legalism in Regional Trade Pacts”, International Organization 54/1, p.137-180.
  • TADELIS, Steven (2002), “The Market for Reputations as an Incentive Mechanism”, The Journal of Political Economy 110/4, p.854-882. -T.C. Adalet Bakanlığı, İş Kanunu,
  • http://www.mevzuat.adalet.gov.tr/html/1243.html>, (Erişim Tarihi: 14 Nisan 2010).
  • TOBB, Sosyal Sigortalar ve Genel Sağlık Sigortası Kanunu,
  • http://www.gonento.tobb.org.tr/oda/sskkanunu.pdf>, (Erişim Tarihi: 13 Nisan 2010).
  • WILLIAMSON, John B. and Catherine DEITELBAUM (2005), “Social security reform: Does partial privatization make sense for China?”, Journal of Aging Studies 19/2, p.257-271.
  • YAKOVLEV, Andrei (2001), “‘Black Cash’ Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level”, Europe-Asia Studies 53/1, p.33-55.
  • YURDAKUL, Funda (2008), “Türkiye’de Kayıtdışı Ekonomi: Bir Model Denemesi”, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi 63/4, s.205-222.
Toplam 61 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Yrd.doç.dr.özcan Erdoğan Bu kişi benim

Yayımlanma Tarihi 1 Mart 2011
Yayımlandığı Sayı Yıl 2011 Cilt: 9 Sayı: 1

Kaynak Göster

APA Erdoğan, Y. (2011). Kayıtlı İşçi Ücretlerinde Vergi Kaçaklarını Ve Sosyal Güvenlik Primi Kaçaklarını Önlemek Amacıyla Sendikalarına Üyeliğin Özendirilmesi. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 9(1), 37-60.

https://orcid.org/