Tax burden on wage revenues: the tax wedge<p>Ücret gelirleri üzerindeki vergi yükü: vergi takozu uygulaması
Keywords:
Tax Burden, Tax Wedge, Wages, Social Security, Premium, Vergi Yükü, Vergi Takozu, Ücret, Sosyal Güvenlik, Prim.Abstract
The tax burden is defined as the sum of all taxes such as income tax, corporation tax, VAT or sales taxes paid in a country. The tax wedge, defines the tax burden on wages, is defined as the sum of all taxes and social security contributions paid to the state for each employee. While the increase in taxes and premiums create negative effects in terms of employment, unregistered employment increases and the tax wedge grows. On the other hand, the problems occurring in collection of such contributions in question hamper the sustainability of the social security system. The effective solutions for the dilemma arising in this area have vital importance for the countries. Therefore, this study analyzes the concept of the tax wedge issues, and aims to investigate the effects of the concept on wage revenues using the data received from OECD.
Özet
Vergi yükü, gelir vergisi, kurumlar vergisi, KDV veya satış vergileri de dahil olmak üzere bir ülkede ödenen vergilerin toplamı olarak ifade edilmektedir. Ücretler üzerindeki vergi yükünü tanımlayan vergi takozu kavramı ise işgücü başına devlete ödenen vergiler ile sosyal güvenlik primlerinin toplamını ifade etmektedir. Vergi ve primlerindeki artışlar istihdam açısından olumsuz etkiler doğururken, kayıt dışı istihdam artmakta, vergi takozu ise büyümektedir. Öte yandan söz konusu katkıların yeterince toplanamaması sosyal güvenlik sisteminin sürdürülebilirliğini sekteye uğratmaktadır. Bu alanda ortaya çıkan ikilemin etkin şekilde dengelenmesi ise ülkeler açısından yaşamsal öneme haizdir. Dolayısıyla bu çalışma konunun önemine binaen vergi takozu kavramını analiz etmekte, söz konusu kavramın ücret gelirleri üzerindeki etkileri ise OECD verilerinden hareketle araştırılmaya çalışılmaktadır.
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