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20th Anniversary of the Private Pension in Turkey: A Comparative Analysis with OECD Countries

Yıl 2024, Cilt: 42 Sayı: 3, 471 - 489, 24.09.2024
https://doi.org/10.17065/huniibf.1403756

Öz

Turkey’s private pension system (BES) has achieved remarkable progress, with 14.5 million participants and a fund size of 1 trillion TL in its 20th year of establishment. However, compared to similar countries, there is room for improvement in various indicators, such as the asset size to GDP ratio, financial returns, and savings levels. An international comparative analysis is required to gain a more comprehensive understanding of the BES. This study aims to analyze the performance of the BES in the past and highlight its global position in its 20th year. In this study, key performance indicators of BES are examined through trend analysis and clustering methods are used to evaluate the system’s position among OECD countries in economic, financial, and social dimensions. Trend analysis highlights the significant growth in the BES fund size in recent years, but the growth rate follows a complex trajectory. The system becomes more inclusive by introducing state contributions, automatic enrollment, and under-18-years-old BES. However, Turkey’s ranking in categories such as fund size, contribution rate, and financial returns emerges as a significant challenge in the clustering analysis. By positioning BES as a complement to the public pension system, Turkey has the potential to address future social security issues and reduce the financial burden on the public.

Kaynakça

  • Alonso-Fernandez, J. J., Meneu-Gaya, R. Devesa-Carpio, E., Devesa-Carpio, M., Dominguez-Fabian, I. & Encinas-Goenechea, B. (2018). From the replacement rate to the synthetic indicator: A global and gender measure of pension adequacy in the European Union. Social Indicators Research, 138, 165-186. https://doi.org/10.1007/s11205-017-1653-x
  • Altiparmakov, N. & Nedeljkovıć, M. (2018). Does pension privatization increase economic growth? Evidence from Latin America and Eastern Europe. Journal of Pension Economics & Finance, 17(1), 46-84. https://doi.org/10.1017/S1474747216000160
  • Alper, Y. (2017). Sosyal güvenlik reformu (2008-2016): Kapsamla ilgili gelişmeler. Journal of Social Policy Conferences, 68(1), 1-23.
  • Aslan, R. G. (2023). Agency problems in the private pension system of Turkey: Pension sector employee perspectives. Qualitative Research in Financial Markets, 15(1), 142-159. https://doi.org/10.1108/QRFM-07-2021-0120
  • Babat, S., Gultekin‐Karakas, D. & Hisarciklilar, M. (2021). An appraisal of Turkey’s voluntary individual pension system from a perspective of pension equality. Social Policy & Administration, 55(5), 784-801. https://doi.org/10.1111/spol.12659
  • Bijlsma, M., Bonekamp, J., van Ewijk, C. & Haaijen, F. (2018). Funded pensions and economic growth. De Economist, 166(3), 337-362. https://doi.org/10.1007/s10645-018-9325-z
  • Bijlsma, M., Van Ewijk, C. & Haaijen, F. (2014). Economic growth and funded pension systems. Netspar Discussion Paper No. 07/2014-030, http://dx.doi.org/10.2139/ssrn.2470544
  • Bikker, J. A. & De Dreu, J. (2009). Operating costs of pension funds: The impact of scale, governance, and plan design. Journal of Pension Economics & Finance, 8(1), 63-89. https://doi.org/10.1017/S1474747207002995 Bonizzi, B. & Guevara, D. (2019). Private pension funds in emerging economies: From broken promises to financialisation. In Rochon, L.P. and Monvoisin, V. (Ed.), Finance, Growth and Inequality (pp.58-71). Edward Elgar Publishing. https://doi.org/10.4337/9781788973694.00010
  • Bravo, J. M., Ayuso, M., Holzmann, R. & Palmer, E. (2021). Addressing the life expectancy gap in pension policy. Insurance: Mathematics and Economics, 99, 200-221. https://doi.org/10.1016/j.insmatheco.2021.03.025
  • Chłoń-Domińczak, A., & Holzer-Żelażewska, D. (2022). Economic stress of people 50+ in European countries in the Covid-19 pandemic–do country policies matter?. European Journal of Ageing, 19(4), 883-902. https://doi.org/10.1007/s10433-021-00662-2
  • Chybalski, F., & Marcinkiewicz, E. (2016). The replacement rate: An imperfect indicator of pension adequacy in cross-country analyses. Social Indicators Research, 126, 99-117. https://doi.org/10.1007/s11205-015-0892-y Cural, M., & Memişoğlu, H. (2022). Türkiye’de sosyal güvenlik reformlarının mali sonuçları. Uluslararası Ekonomik Araştırmalar Dergisi, 8(1), 1-14.
  • Çelik, A. (2022). Asgari ücret tuzağı. Mülkiye Dergisi, 46(1), 297-304.
  • Defau, L., & De Moor, L. (2021). The investment behaviour of pension funds in alternative assets: Interest rates and portfolio diversification. International Journal of Finance & Economics, 26(1), 1424-1434. https://doi.org/10.1002/ijfe.1856
  • Ebbinghaus, B. (2021). Inequalities and poverty risks in old age across Europe: The double‐edged income effect of pension systems. Social Policy & Administration, 55(3), 440-455. https://doi.org/10.1111/spol.12683
  • Emeklilik Gözetim Merkezi (2023). İstatistikler. 20 Kasım 2023 tarihinde https://www.egm.org.tr/bilgi-merkezi/istatistikler/ adresinden alınmıştır.
  • Emeklilik Gözetim Merkezi. (2024). İstatistikler. 24 Haziran 2024 tarihinde https://www.egm.org.tr/bilgi-merkezi/istatistikler/ adresinden alınmıştır.
  • Erdal, G. (2008). Türk sosyal güvenlik sisteminin değerlendirilmesi ve sosyal güvenlik kurumlarının finansal geleceği. Finans Politik & Ekonomik Yorumlar Dergisi, 45 (517), 23-42.
  • Ertuğrul, H. M., Gebeşoğlu, P. F., & Atasoy, B. S. (2018). Mind the gap: Turkish case study of policy change in private pension schemes. Borsa Istanbul Review, 18(2), 140-149. https://doi.org/10.1016/j.bir.2017.11.003
  • Ertuğrul, H. M., & Gebeşoğlu, P. F. (2020). The effect of private pension scheme on savings: A case study for Turkey. Borsa Istanbul Review, 20(2), 172-177. https://doi.org/10.1016/j.bir.2019.12.001
  • Ferreira, L., & Hitchcock, D. B. (2009). A comparison of hierarchical methods for clustering functional data. Communications in Statistics-Simulation and Computation, 38(9), 1925-1949. https://doi.org/10.1080/03610910903168603
  • Fultz, E., & Hirose, K. (2019). Second‐pillar pensions in Central and Eastern Europe: Payment constraints and exit options. International Social Security Review, 72(2), 3-22. https://doi.org/10.1111/issr.12201
  • Gupta, G. K. (2014). Introduction to data mining with case studies. Prentice Hall India Learning.
  • Hagemejer, K., & Woodall, J. (2014). How should the adequacy of pension coverage be balanced against financial sustainability?. Australian Journal of Actuarial Practice, 2, 21-32.
  • Holzmann, R. (1997). Pension reform, financial market development, and economic growth: Preliminary evidence from Chile. IMF Staff Papers, 44(2), 149-178. https://doi.org/10.2307/3867541
  • Jedynak, T. (2017). The role of supplementary retirement savings in reducing the pension gap in Poland. Economic and Environmental Studies, 1(41), 95-113.
  • Jenkins, G. P., Olasehinde-Williams, G., & Amel, R. (2023). Private benefits, fiscal costs and economic resource costs of the private defined contribution pension systems in Turkey. Turkish Studies, 24(1), 150-176. https://doi.org/10.1080/14683849.2022.2094783
  • Kayam, S. S., & Celiktopuz, M. (2013). Features that influence the exit decision from the private pension system in Turkey. Journal of Advanced Studies in Finance, 4(8), 145.
  • Krpan, M., Pavković, A., & Žmuk, B. (2020). Cluster analysis of new EU member states’ pension systems. Interdisciplinary Description of Complex Systems: INDECS, 18(2-B), 208-222. https://doi.org/10.7906/indecs.18.2.10
  • Kuitto, K., Madia, J. E., & Podesta, F. (2023). Public pension generosity and old-age poverty in OECD countries. Journal of Social Policy, 52(2), 256-275. https://doi.org/10.1017/S0047279421000544
  • Kuzubas, T. U., Saltoğlu, B., Sert, A., & Yüksel, A. (2019). Performance evaluation of the Turkish pension fund system. Journal of Capital Markets Studies, 3(1), 18-33. https://doi.org/10.1108/JCMS-03-2019-0013
  • Martí-Ballester, C. P. (2020). Examining the financial performance of pension funds focused on sectors related to sustainable development goals. International Journal of Sustainable Development & World Ecology, 27(2), 179-191. https://doi.org/10.1080/13504509.2019.1678532
  • Meral, H. & Arıcan, E. (2020). Bireysel emeklilik sistemine otomatik katılım: Türkiye için bir uygulama. Finansal Araştırmalar ve Çalışmalar Dergisi, 12(22), 190-212. https://doi.org/10.14784/marufacd.688280 Meral, H., & Dilek, I. (2023). Participation of under-18-year-olds in the Private Pension System in Turkey: A Growth Estimation. Journal of Economic Policy Researches, 10(2), 395-407. https://doi.org/10.26650/JEPR1167579
  • Meral, H., & Şener, Y. (2021). Türkiye’de Otomatik Katılım Sistemi Kapsamındaki Çalışanların Sistemde Kalma Tercihlerini Etkileyen Faktörlerin Analizi. Anadolu University Journal of Faculty of Economics, 3(1), 82-99.
  • Morina, F., & Grima, S. (2021). The performance of pension funds and their impact on economic growth in OECD countries. In Özen, E., Grima, S. and Gonzi, R.D. (Ed.), New Challenges for Future Sustainability and Wellbeing (pp. 17-47). Emerald Publishing Limited. https://doi.org/10.1108/978-1-80043-968-920211003
  • Organisation for Economic Co-operation and Development [OECD] (2023). Funded Pension Statistics. 20 Kasım 2023 tarihinde https://stats.oecd.org/viewhtml.aspx?datasetcode=PNN_NEW&lang=en adresinden alınmıştır.
  • Ozkan, T. & Ozturk, H. (2021). Does performance persistence exist in mutual and pension funds? Evidence from Turkey. Investment Management and Financial Innovations, 18(4), 326-339. http://dx.doi.org/10.21511/imfi.18(4).2021.27
  • Ricci, O. & Caratelli, M. (2017). Financial literacy, trust and retirement planning. Journal of Pension Economics & Finance, 16(1), 43-64.
  • Schön, M. (2023). Demographic change and the rate of return in pay-as-you-go pension systems. Journal of Population Economics, 36(3), 1799-1827. https://doi.org/10.1007/s00148-023-00938-0
  • Sosyal Güvenlik Kurumu [SGK] (2023). Aylık İstatistik Bültenleri. 20 Kasım 2023 tarihinde https://www.sgk.gov.tr/Istatistik/Aylik/42919466-593f-4600-937d-1f95c9e252e6/ adresinden alınmıştır.
  • Shumway, R. H., Stoffer, D. S., & Stoffer, D. S. (2000). Time series analysis and its applications. Springer. Thaler, R. H., & Benartzi, S. (2004). Save more tomorrow™: Using behavioral economics to increase employee saving. Journal of political Economy, 112(S1), S164-S187.
  • Tekin, B., & Gümüş, F. B. (2017). The classification of stocks with basic financial indicators: An application of cluster analysis on the BIST 100 index. International Journal of Academic Research in Business and Social Sciences, 7(5). http://dx.doi.org/10.2139/ssrn.2958748
  • World Bank. (1994). Averting the old age crisis: Policies to protect the old and promote growth. Oxford University Press.
  • Yermo, J. (2012). The role of funded pensions in retirement income systems: Issues for the Russian Dederation. OECD Working Papers on Finance, Insurance and Private Pensions, No. 27. https://doi.org/10.1787/5k9180xv25xw-en

Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz

Yıl 2024, Cilt: 42 Sayı: 3, 471 - 489, 24.09.2024
https://doi.org/10.17065/huniibf.1403756

Öz

Türkiye’de Bireysel Emeklilik Sistemi, kuruluşunun 20. yılında 14,5 milyon katılımcıya ve 1 trilyon TL’lik fon büyüklüğüne ulaşarak önemli bir gelişme kaydetmiştir. Bununla birlikte, benzer ülkelerle karşılaştırıldığında; varlık büyüklüğünün milli gelire oranı, finansal getiri, tasarruf düzeyi gibi çeşitli göstergelerde iyileşmeye açık alanları bulunmaktadır. Bu noktada, BES’in gelişimini ve mevcut konumunu daha doğru bir şekilde değerlendirebilmek adına uluslararası karşılaştırmalı bir analize ihtiyaç vardır. Bu çalışmanın amacı, BES’in geçmiş dönemdeki performansını analiz etmek ve 20. yılındaki küresel konumunu ortaya koymaktır. Araştırmada, BES’in temel performans göstergeleri trend analizi ile incelenmiş, sistemin OECD ülkeleri arasında ekonomik, finansal ve sosyal boyutlardaki konumunu anlamak içinse kümeleme analizi kullanılmıştır. Trend analizi, BES fon büyüklüğünün son dönemde önemli bir büyüme kaydettiğini, ancak büyüme hızının karmaşık bir trend izlediğini göstermektedir. Sistemin kapsayıcılığını artırmada devlet katkısı, otomatik katılım ve 18 yaş altı BES uygulamalarının etkili olduğu görülmüştür. Kümeleme analizinde ise Türkiye’nin fon büyüklüğü, katkı payı, finansal getiri gibi başlıklarda alt sıralarda yer alması önemli bir zorluk olarak öne çıkmıştır. Türkiye, BES’i kamu emeklilik sistemini tamamlayıcısı olarak konumlandırabilirse, gelecekteki potansiyel sosyal güvenlik sorunlarını hafifletebilir ve kamunun mali yükünü azaltabilir.

Kaynakça

  • Alonso-Fernandez, J. J., Meneu-Gaya, R. Devesa-Carpio, E., Devesa-Carpio, M., Dominguez-Fabian, I. & Encinas-Goenechea, B. (2018). From the replacement rate to the synthetic indicator: A global and gender measure of pension adequacy in the European Union. Social Indicators Research, 138, 165-186. https://doi.org/10.1007/s11205-017-1653-x
  • Altiparmakov, N. & Nedeljkovıć, M. (2018). Does pension privatization increase economic growth? Evidence from Latin America and Eastern Europe. Journal of Pension Economics & Finance, 17(1), 46-84. https://doi.org/10.1017/S1474747216000160
  • Alper, Y. (2017). Sosyal güvenlik reformu (2008-2016): Kapsamla ilgili gelişmeler. Journal of Social Policy Conferences, 68(1), 1-23.
  • Aslan, R. G. (2023). Agency problems in the private pension system of Turkey: Pension sector employee perspectives. Qualitative Research in Financial Markets, 15(1), 142-159. https://doi.org/10.1108/QRFM-07-2021-0120
  • Babat, S., Gultekin‐Karakas, D. & Hisarciklilar, M. (2021). An appraisal of Turkey’s voluntary individual pension system from a perspective of pension equality. Social Policy & Administration, 55(5), 784-801. https://doi.org/10.1111/spol.12659
  • Bijlsma, M., Bonekamp, J., van Ewijk, C. & Haaijen, F. (2018). Funded pensions and economic growth. De Economist, 166(3), 337-362. https://doi.org/10.1007/s10645-018-9325-z
  • Bijlsma, M., Van Ewijk, C. & Haaijen, F. (2014). Economic growth and funded pension systems. Netspar Discussion Paper No. 07/2014-030, http://dx.doi.org/10.2139/ssrn.2470544
  • Bikker, J. A. & De Dreu, J. (2009). Operating costs of pension funds: The impact of scale, governance, and plan design. Journal of Pension Economics & Finance, 8(1), 63-89. https://doi.org/10.1017/S1474747207002995 Bonizzi, B. & Guevara, D. (2019). Private pension funds in emerging economies: From broken promises to financialisation. In Rochon, L.P. and Monvoisin, V. (Ed.), Finance, Growth and Inequality (pp.58-71). Edward Elgar Publishing. https://doi.org/10.4337/9781788973694.00010
  • Bravo, J. M., Ayuso, M., Holzmann, R. & Palmer, E. (2021). Addressing the life expectancy gap in pension policy. Insurance: Mathematics and Economics, 99, 200-221. https://doi.org/10.1016/j.insmatheco.2021.03.025
  • Chłoń-Domińczak, A., & Holzer-Żelażewska, D. (2022). Economic stress of people 50+ in European countries in the Covid-19 pandemic–do country policies matter?. European Journal of Ageing, 19(4), 883-902. https://doi.org/10.1007/s10433-021-00662-2
  • Chybalski, F., & Marcinkiewicz, E. (2016). The replacement rate: An imperfect indicator of pension adequacy in cross-country analyses. Social Indicators Research, 126, 99-117. https://doi.org/10.1007/s11205-015-0892-y Cural, M., & Memişoğlu, H. (2022). Türkiye’de sosyal güvenlik reformlarının mali sonuçları. Uluslararası Ekonomik Araştırmalar Dergisi, 8(1), 1-14.
  • Çelik, A. (2022). Asgari ücret tuzağı. Mülkiye Dergisi, 46(1), 297-304.
  • Defau, L., & De Moor, L. (2021). The investment behaviour of pension funds in alternative assets: Interest rates and portfolio diversification. International Journal of Finance & Economics, 26(1), 1424-1434. https://doi.org/10.1002/ijfe.1856
  • Ebbinghaus, B. (2021). Inequalities and poverty risks in old age across Europe: The double‐edged income effect of pension systems. Social Policy & Administration, 55(3), 440-455. https://doi.org/10.1111/spol.12683
  • Emeklilik Gözetim Merkezi (2023). İstatistikler. 20 Kasım 2023 tarihinde https://www.egm.org.tr/bilgi-merkezi/istatistikler/ adresinden alınmıştır.
  • Emeklilik Gözetim Merkezi. (2024). İstatistikler. 24 Haziran 2024 tarihinde https://www.egm.org.tr/bilgi-merkezi/istatistikler/ adresinden alınmıştır.
  • Erdal, G. (2008). Türk sosyal güvenlik sisteminin değerlendirilmesi ve sosyal güvenlik kurumlarının finansal geleceği. Finans Politik & Ekonomik Yorumlar Dergisi, 45 (517), 23-42.
  • Ertuğrul, H. M., Gebeşoğlu, P. F., & Atasoy, B. S. (2018). Mind the gap: Turkish case study of policy change in private pension schemes. Borsa Istanbul Review, 18(2), 140-149. https://doi.org/10.1016/j.bir.2017.11.003
  • Ertuğrul, H. M., & Gebeşoğlu, P. F. (2020). The effect of private pension scheme on savings: A case study for Turkey. Borsa Istanbul Review, 20(2), 172-177. https://doi.org/10.1016/j.bir.2019.12.001
  • Ferreira, L., & Hitchcock, D. B. (2009). A comparison of hierarchical methods for clustering functional data. Communications in Statistics-Simulation and Computation, 38(9), 1925-1949. https://doi.org/10.1080/03610910903168603
  • Fultz, E., & Hirose, K. (2019). Second‐pillar pensions in Central and Eastern Europe: Payment constraints and exit options. International Social Security Review, 72(2), 3-22. https://doi.org/10.1111/issr.12201
  • Gupta, G. K. (2014). Introduction to data mining with case studies. Prentice Hall India Learning.
  • Hagemejer, K., & Woodall, J. (2014). How should the adequacy of pension coverage be balanced against financial sustainability?. Australian Journal of Actuarial Practice, 2, 21-32.
  • Holzmann, R. (1997). Pension reform, financial market development, and economic growth: Preliminary evidence from Chile. IMF Staff Papers, 44(2), 149-178. https://doi.org/10.2307/3867541
  • Jedynak, T. (2017). The role of supplementary retirement savings in reducing the pension gap in Poland. Economic and Environmental Studies, 1(41), 95-113.
  • Jenkins, G. P., Olasehinde-Williams, G., & Amel, R. (2023). Private benefits, fiscal costs and economic resource costs of the private defined contribution pension systems in Turkey. Turkish Studies, 24(1), 150-176. https://doi.org/10.1080/14683849.2022.2094783
  • Kayam, S. S., & Celiktopuz, M. (2013). Features that influence the exit decision from the private pension system in Turkey. Journal of Advanced Studies in Finance, 4(8), 145.
  • Krpan, M., Pavković, A., & Žmuk, B. (2020). Cluster analysis of new EU member states’ pension systems. Interdisciplinary Description of Complex Systems: INDECS, 18(2-B), 208-222. https://doi.org/10.7906/indecs.18.2.10
  • Kuitto, K., Madia, J. E., & Podesta, F. (2023). Public pension generosity and old-age poverty in OECD countries. Journal of Social Policy, 52(2), 256-275. https://doi.org/10.1017/S0047279421000544
  • Kuzubas, T. U., Saltoğlu, B., Sert, A., & Yüksel, A. (2019). Performance evaluation of the Turkish pension fund system. Journal of Capital Markets Studies, 3(1), 18-33. https://doi.org/10.1108/JCMS-03-2019-0013
  • Martí-Ballester, C. P. (2020). Examining the financial performance of pension funds focused on sectors related to sustainable development goals. International Journal of Sustainable Development & World Ecology, 27(2), 179-191. https://doi.org/10.1080/13504509.2019.1678532
  • Meral, H. & Arıcan, E. (2020). Bireysel emeklilik sistemine otomatik katılım: Türkiye için bir uygulama. Finansal Araştırmalar ve Çalışmalar Dergisi, 12(22), 190-212. https://doi.org/10.14784/marufacd.688280 Meral, H., & Dilek, I. (2023). Participation of under-18-year-olds in the Private Pension System in Turkey: A Growth Estimation. Journal of Economic Policy Researches, 10(2), 395-407. https://doi.org/10.26650/JEPR1167579
  • Meral, H., & Şener, Y. (2021). Türkiye’de Otomatik Katılım Sistemi Kapsamındaki Çalışanların Sistemde Kalma Tercihlerini Etkileyen Faktörlerin Analizi. Anadolu University Journal of Faculty of Economics, 3(1), 82-99.
  • Morina, F., & Grima, S. (2021). The performance of pension funds and their impact on economic growth in OECD countries. In Özen, E., Grima, S. and Gonzi, R.D. (Ed.), New Challenges for Future Sustainability and Wellbeing (pp. 17-47). Emerald Publishing Limited. https://doi.org/10.1108/978-1-80043-968-920211003
  • Organisation for Economic Co-operation and Development [OECD] (2023). Funded Pension Statistics. 20 Kasım 2023 tarihinde https://stats.oecd.org/viewhtml.aspx?datasetcode=PNN_NEW&lang=en adresinden alınmıştır.
  • Ozkan, T. & Ozturk, H. (2021). Does performance persistence exist in mutual and pension funds? Evidence from Turkey. Investment Management and Financial Innovations, 18(4), 326-339. http://dx.doi.org/10.21511/imfi.18(4).2021.27
  • Ricci, O. & Caratelli, M. (2017). Financial literacy, trust and retirement planning. Journal of Pension Economics & Finance, 16(1), 43-64.
  • Schön, M. (2023). Demographic change and the rate of return in pay-as-you-go pension systems. Journal of Population Economics, 36(3), 1799-1827. https://doi.org/10.1007/s00148-023-00938-0
  • Sosyal Güvenlik Kurumu [SGK] (2023). Aylık İstatistik Bültenleri. 20 Kasım 2023 tarihinde https://www.sgk.gov.tr/Istatistik/Aylik/42919466-593f-4600-937d-1f95c9e252e6/ adresinden alınmıştır.
  • Shumway, R. H., Stoffer, D. S., & Stoffer, D. S. (2000). Time series analysis and its applications. Springer. Thaler, R. H., & Benartzi, S. (2004). Save more tomorrow™: Using behavioral economics to increase employee saving. Journal of political Economy, 112(S1), S164-S187.
  • Tekin, B., & Gümüş, F. B. (2017). The classification of stocks with basic financial indicators: An application of cluster analysis on the BIST 100 index. International Journal of Academic Research in Business and Social Sciences, 7(5). http://dx.doi.org/10.2139/ssrn.2958748
  • World Bank. (1994). Averting the old age crisis: Policies to protect the old and promote growth. Oxford University Press.
  • Yermo, J. (2012). The role of funded pensions in retirement income systems: Issues for the Russian Dederation. OECD Working Papers on Finance, Insurance and Private Pensions, No. 27. https://doi.org/10.1787/5k9180xv25xw-en
Toplam 43 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Sigorta Ekonomisi
Bölüm Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Yazarlar

Hasan Meral 0000-0002-2079-0674

Yayımlanma Tarihi 24 Eylül 2024
Gönderilme Tarihi 12 Aralık 2023
Kabul Tarihi 2 Temmuz 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 42 Sayı: 3

Kaynak Göster

APA Meral, H. (2024). Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 42(3), 471-489. https://doi.org/10.17065/huniibf.1403756
AMA Meral H. Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Eylül 2024;42(3):471-489. doi:10.17065/huniibf.1403756
Chicago Meral, Hasan. “Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 42, sy. 3 (Eylül 2024): 471-89. https://doi.org/10.17065/huniibf.1403756.
EndNote Meral H (01 Eylül 2024) Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 42 3 471–489.
IEEE H. Meral, “Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz”, Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 42, sy. 3, ss. 471–489, 2024, doi: 10.17065/huniibf.1403756.
ISNAD Meral, Hasan. “Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz”. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 42/3 (Eylül 2024), 471-489. https://doi.org/10.17065/huniibf.1403756.
JAMA Meral H. Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2024;42:471–489.
MLA Meral, Hasan. “Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz”. Hacettepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, c. 42, sy. 3, 2024, ss. 471-89, doi:10.17065/huniibf.1403756.
Vancouver Meral H. Türkiye’de Bireysel Emeklilik Sisteminin 20. Yılı: OECD Ülkeleriyle Karşılaştırmalı Bir Analiz. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2024;42(3):471-89.

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