Türkiye'de Ücretliler Üzerindeki Vergi Yükünün Düşürülmesine İlişkin Öneriler
in: Policitial Economy of Taxation, Murat Aydın, S. Sami Tan, Editor, Ijopec Publıcatıon, İstanbul, pp.101-108, 2016
- Publication Type: Book Chapter / Chapter Vocational Book
- Publication Date: 2016
- Publisher: Ijopec Publıcatıon
- City: İstanbul
- Page Numbers: pp.101-108
- Editors: Murat Aydın, S. Sami Tan, Editor
- Istanbul University Affiliated: Yes
Abstract
The government needs public revenues in order to finance its public services. Taxes constitute the most important part of the revenues. Taxes mean a mandatory public liability in terms of citizens. This liability emerges as a tax burden. Personal tax burden, the tax paid by taxpayers refers to the proportion of income. In this sense, the study will put forward the tax burden on wage earners and will make suggestions concerning the reduction of this burden.
Keywords: Tax burden, individual tax burden, personal tax burden in Turkey, wage earners, taxpayer
JEL Classification Codes: H20, H30, J30