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Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019

Year 2022, Volume: 30 Issue: 51, 487 - 510, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.24

Abstract

Bu makalenin amacı, Türkiye’de 2006-2019 dönemi için emek, sermaye ve tüketim üzerindeki efektif vergi yükünü ölçmektir. Bu çalışmada efektif vergi yükünü ölçmek için bazı düzeltmelerle MRT metodu kullanılmaktadır. Bu metoda göre, efektif vergi yükü, vergi gelirlerinin ulusal hesaplardan alınan ilişkili vergi matrahına bölünmesiyle elde edilen oran olarak hesaplanmaktadır. Araştırma sonuçları Türkiye’de emek üzerindeki efektif vergi yükünün sermaye ve tüketim üzerindeki efektif vergi yükünden daha yüksek olduğunu göstermektedir. Ayrıca emek gelirleri ve tüketim harcamaları üzerinden alınan vergilerin ekonomik çevrimlere daha duyarlığı olduğu anlaşılmaktadır. Ancak sermaye üzerinden alınan vergilerin ise vergi yasalarında yapılan değişikliklere göre dalgalanma gösterdiği ortaya çıkmaktadır.

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Project Number

yok

Thanks

yok

References

  • Bellak, C. & M. Leibrecht (2007), “Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe”, in: K. Andersson et al. (eds.) National Tax Policy in Europe: To be or Not to Be? (11-43), Berlin, Heidelberg: Springer.
  • Carey, D. & H. Tchilinguirian (2000), “Average Effective Tax rates on Capital, Labour and Consumption”, Economics Department Working Papers, 258, Paris: OECD Economic Department.
  • Carey, D. & J. Rabesona (2004), “Tax Rations on Labor and Capital Income and on Consumption”, in: P.B. Sørensen (ed.), Measuring Taxes on Capital and Labor (213-262), CESifo Seminar Series, London: The MIT Press.
  • Clark, W.S. (2004), “Using Micro-Data to Assess Average Tax Rates”, in: P.B. Sørensen (ed.), Measuring Taxes on Capital and Labor (319-358), CESifo Seminar Series, London: The MIT Press.
  • Devereux, M.P. & R. Griffith (1999), “The taxation of discrete investment choices”, IFS Working Paper Series No. W98/16.
  • Elele, O. (2009) “Küresel krize karşı Türkiye’de alınan önlemler”, Dünya Gazetesi (29 Ağustos 2009), < https://www.dunya.com/gundem/gs039nin-avrupa039daki-rakipleri-panathinaikos-d-bukres-ve-s-haberi-88224 > 26.10.2021.
  • European Commission (2020), Taxation Trends in the European Union Data For The EU Member States, Iceland and Norway, (2020 Edition), Directorete-General for Taxation and Customs Union, European Commission, Publications Office of the European Union, Luxembourg.
  • Gelir İdaresi Başkanlığı (2007), 2006-2020 Yılı Faaliyet Raporları, <https://www.gib.gov.tr>, 10.12.2020.
  • Gordon, R. et al. (2003), “Do we now collect any tax revenue from taxing capital income?”, Journal of Public Economics, 88, 981-1009.
  • Hazine ve Maliye Bakanlığı (2020a), Genel Yönetim Bütçe Gelirleri Ekod4 2019, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020b), Genel Yönetim Bütçe Gelirleri Ekod4 2011-2018, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020c), Merkezi Yönetim Bütçe Gelirleri Ekod4 2006-2010, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020d), Mahalli İdareler Bütçe Gelirleri Ekod4 2006-2010, <https://muhasebat.hmb.gov.tr/mahalli-idareler-butce-istatistikleri>, 15.12.2020.
  • Jacobs, O.H. & C. Spengel (1999), “The Effective Average Tax Burden in the European Union and the USA A Computer-based Calculation and Comparison with the Model of the European Tax Analyzer”, ZEW Discussion Papers, No. 99-54, Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim.
  • Jacobs, O.H. & C. Spengel (2002), “Effective Tax Burden in Europe”, ZEW Economic Studies, 15, Heidelberg/ New York.
  • King, M.A. & D. Fullerton (1984), The Taxation of Income From Capital: A Comparative Study of the United States, United Kingdom, Sweden, and West Germany, Chicago: University of Chicago Press.
  • Kostarakos, I. & P. Varthalitis (2020), “Effective tax rates in Ireland”, The Economic and Social Research Institute Research Series Number 110.
  • Leibrecht, M. & R. Römisch (2002), “Comparison of Tax Burdens”, wiiw Research Report, No. 292, The Vienna Institute for International Economic Studies (wiiw), Vienna.
  • Martinez-Mongay, C. (2000), ECFIN’s Effective tax rates. Properties and Comparisons with other tax indicators, <ttps://www.researchgate.net/publication/46447658_ECFIN%27s_effective_tax_ratesProperties_and_comparisons_with_other_tax_indicators>, 27.10.2021.
  • Mendoza, E.G. et al. (1994), “Effective Tax Rates in Macroeconomics Cross-country Estimates of Tax Rates on Factor Incomes and Consumption”, Journal of Monetary Economics, 34, 297-323.
  • Nicodème, G. (2001), “Computing effective corporate tax rates: comparisons and results”, Directorate General for Economic and Financial Affairs Economic Paper, No.153. <https://ec.europa.eu/economy_finance/publications/pages/publication942_en.pdf>, 29.11.2021.
  • OECD (1991), “Taxing Profits in a Global Economy: Domestic and International Issues”, Working Paper No. 2, Tax Analysis and Tax Statistics of the Committee on Fiscal Affairs, Paris: OECD Publication.
  • OECD (2000), “Tax Burdens: Alternative Measures”, OECD Tax Policy Studies, 2. Paris: OECD Publication.
  • Papageorgiou, D. et al. (2012), “Effective Tax Rates in Greece”, Centre for Planning and Economic Research Discussion Papers, Discussion Papers no. 124.
  • Simon, H. & M. Harding (2020), “What Drives Consumption Tax Revenues? Disentangling Policy and Macroeconomic Drivers”, OECD Taxation Working Papers, No: 47.
  • Sørensen, P.B. (2004), “Measuring Taxes on Capital and Labor: An Overview of Methods and Issues”, in: P.B. Sørensen (ed), Measuring Taxes on Capital and Labor (1-33), CESifo Seminer Series, London: The MIT Press.
  • Sosyal Güvenlik Kurumu (2020), Sosyal Güvenlik Prim Gelirleri 2006-2010, <http://www.sgk.gov.tr/wps/portal/sgk/tr/kurumsal/istatistik>, 10.12.2020.
  • TÜİK (2020a), Gelir Yöntemiyle Hesaplanmış Gayri Safi Yurtiçi Hâsıla, <http://www.tuik.gov.tr/>, 15.12.2020.
  • TÜİK (2020b), Harcamalar Yöntemiyle Hesaplanmış Gayri Safi Yurtiçi Hâsıla, <http://www.tuik.gov.tr/>, 10.12.2020.
  • TÜİK (2020c), Büyüme Oranları, <http://www.tuik.gov.tr/>, 15.12.2020.
  • TÜİK (2020d), İşsizlik Oranları, <http://www.tuik.gov.tr/>, 15.12.2020.
  • Türkiye İş Kurumu (2020), İşsizlik Sigortası Fonu Prim Gelirleri, <https://www.iskur.gov.tr/kurumsal-bilgi/istatistikler/>, 12.12.2020.
  • Ünlükaplan, İ. & İ. Arısoy (2011), “Türkiye Ekonomisi İçin Efektif Vergi Oranlarının Hesaplanması”, Ege Akademik Bakış, 11(1), 15-24.
  • Volkerink B. & J. De Haan (2001), “Tax Ratios: A Critical Survey”, Tax Policy Studies, 5.
  • Volkerink B. et al. (2002), “Tax Ratios in Macroeconomics. Do Taxes Really Matter ?”, Empirica, 29, 209-224.

Effective Tax Burden on Labour, Capital, and Consumption in Turkey: 2006-2019

Year 2022, Volume: 30 Issue: 51, 487 - 510, 31.01.2022
https://doi.org/10.17233/sosyoekonomi.2022.01.24

Abstract

This article aims to measure the effective tax burden on labour, capital, and consumption in Turkey for the 2006-2019 period. In this study, we use the MRT method to measure the effective tax burden with some improvements. According to this method, the effective tax burden is calculated as tax revenues divided by the associated tax base taken from national accounts. The research results show that the effective tax burden on labour is higher than the effective tax burden on capital and consumption in Turkey. In addition, it turns out that taxes on labour and consumption are more sensitive to economic cycles. However, it is revealed that taxes on capital fluctuate according to changes in tax laws.

Project Number

yok

References

  • Bellak, C. & M. Leibrecht (2007), “Corporate Income Tax Competition and the Scope for National Tax Policy in the Enlarged Europe”, in: K. Andersson et al. (eds.) National Tax Policy in Europe: To be or Not to Be? (11-43), Berlin, Heidelberg: Springer.
  • Carey, D. & H. Tchilinguirian (2000), “Average Effective Tax rates on Capital, Labour and Consumption”, Economics Department Working Papers, 258, Paris: OECD Economic Department.
  • Carey, D. & J. Rabesona (2004), “Tax Rations on Labor and Capital Income and on Consumption”, in: P.B. Sørensen (ed.), Measuring Taxes on Capital and Labor (213-262), CESifo Seminar Series, London: The MIT Press.
  • Clark, W.S. (2004), “Using Micro-Data to Assess Average Tax Rates”, in: P.B. Sørensen (ed.), Measuring Taxes on Capital and Labor (319-358), CESifo Seminar Series, London: The MIT Press.
  • Devereux, M.P. & R. Griffith (1999), “The taxation of discrete investment choices”, IFS Working Paper Series No. W98/16.
  • Elele, O. (2009) “Küresel krize karşı Türkiye’de alınan önlemler”, Dünya Gazetesi (29 Ağustos 2009), < https://www.dunya.com/gundem/gs039nin-avrupa039daki-rakipleri-panathinaikos-d-bukres-ve-s-haberi-88224 > 26.10.2021.
  • European Commission (2020), Taxation Trends in the European Union Data For The EU Member States, Iceland and Norway, (2020 Edition), Directorete-General for Taxation and Customs Union, European Commission, Publications Office of the European Union, Luxembourg.
  • Gelir İdaresi Başkanlığı (2007), 2006-2020 Yılı Faaliyet Raporları, <https://www.gib.gov.tr>, 10.12.2020.
  • Gordon, R. et al. (2003), “Do we now collect any tax revenue from taxing capital income?”, Journal of Public Economics, 88, 981-1009.
  • Hazine ve Maliye Bakanlığı (2020a), Genel Yönetim Bütçe Gelirleri Ekod4 2019, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020b), Genel Yönetim Bütçe Gelirleri Ekod4 2011-2018, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020c), Merkezi Yönetim Bütçe Gelirleri Ekod4 2006-2010, <https://muhasebat.hmb.gov.tr/genel-yonetim-butce-istatistikleri>, 15.12.2020.
  • Hazine ve Maliye Bakanlığı (2020d), Mahalli İdareler Bütçe Gelirleri Ekod4 2006-2010, <https://muhasebat.hmb.gov.tr/mahalli-idareler-butce-istatistikleri>, 15.12.2020.
  • Jacobs, O.H. & C. Spengel (1999), “The Effective Average Tax Burden in the European Union and the USA A Computer-based Calculation and Comparison with the Model of the European Tax Analyzer”, ZEW Discussion Papers, No. 99-54, Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim.
  • Jacobs, O.H. & C. Spengel (2002), “Effective Tax Burden in Europe”, ZEW Economic Studies, 15, Heidelberg/ New York.
  • King, M.A. & D. Fullerton (1984), The Taxation of Income From Capital: A Comparative Study of the United States, United Kingdom, Sweden, and West Germany, Chicago: University of Chicago Press.
  • Kostarakos, I. & P. Varthalitis (2020), “Effective tax rates in Ireland”, The Economic and Social Research Institute Research Series Number 110.
  • Leibrecht, M. & R. Römisch (2002), “Comparison of Tax Burdens”, wiiw Research Report, No. 292, The Vienna Institute for International Economic Studies (wiiw), Vienna.
  • Martinez-Mongay, C. (2000), ECFIN’s Effective tax rates. Properties and Comparisons with other tax indicators, <ttps://www.researchgate.net/publication/46447658_ECFIN%27s_effective_tax_ratesProperties_and_comparisons_with_other_tax_indicators>, 27.10.2021.
  • Mendoza, E.G. et al. (1994), “Effective Tax Rates in Macroeconomics Cross-country Estimates of Tax Rates on Factor Incomes and Consumption”, Journal of Monetary Economics, 34, 297-323.
  • Nicodème, G. (2001), “Computing effective corporate tax rates: comparisons and results”, Directorate General for Economic and Financial Affairs Economic Paper, No.153. <https://ec.europa.eu/economy_finance/publications/pages/publication942_en.pdf>, 29.11.2021.
  • OECD (1991), “Taxing Profits in a Global Economy: Domestic and International Issues”, Working Paper No. 2, Tax Analysis and Tax Statistics of the Committee on Fiscal Affairs, Paris: OECD Publication.
  • OECD (2000), “Tax Burdens: Alternative Measures”, OECD Tax Policy Studies, 2. Paris: OECD Publication.
  • Papageorgiou, D. et al. (2012), “Effective Tax Rates in Greece”, Centre for Planning and Economic Research Discussion Papers, Discussion Papers no. 124.
  • Simon, H. & M. Harding (2020), “What Drives Consumption Tax Revenues? Disentangling Policy and Macroeconomic Drivers”, OECD Taxation Working Papers, No: 47.
  • Sørensen, P.B. (2004), “Measuring Taxes on Capital and Labor: An Overview of Methods and Issues”, in: P.B. Sørensen (ed), Measuring Taxes on Capital and Labor (1-33), CESifo Seminer Series, London: The MIT Press.
  • Sosyal Güvenlik Kurumu (2020), Sosyal Güvenlik Prim Gelirleri 2006-2010, <http://www.sgk.gov.tr/wps/portal/sgk/tr/kurumsal/istatistik>, 10.12.2020.
  • TÜİK (2020a), Gelir Yöntemiyle Hesaplanmış Gayri Safi Yurtiçi Hâsıla, <http://www.tuik.gov.tr/>, 15.12.2020.
  • TÜİK (2020b), Harcamalar Yöntemiyle Hesaplanmış Gayri Safi Yurtiçi Hâsıla, <http://www.tuik.gov.tr/>, 10.12.2020.
  • TÜİK (2020c), Büyüme Oranları, <http://www.tuik.gov.tr/>, 15.12.2020.
  • TÜİK (2020d), İşsizlik Oranları, <http://www.tuik.gov.tr/>, 15.12.2020.
  • Türkiye İş Kurumu (2020), İşsizlik Sigortası Fonu Prim Gelirleri, <https://www.iskur.gov.tr/kurumsal-bilgi/istatistikler/>, 12.12.2020.
  • Ünlükaplan, İ. & İ. Arısoy (2011), “Türkiye Ekonomisi İçin Efektif Vergi Oranlarının Hesaplanması”, Ege Akademik Bakış, 11(1), 15-24.
  • Volkerink B. & J. De Haan (2001), “Tax Ratios: A Critical Survey”, Tax Policy Studies, 5.
  • Volkerink B. et al. (2002), “Tax Ratios in Macroeconomics. Do Taxes Really Matter ?”, Empirica, 29, 209-224.
There are 35 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Birsen Nacar 0000-0001-9019-9372

Yakup Karabacak 0000-0002-2185-0237

Project Number yok
Early Pub Date January 28, 2022
Publication Date January 31, 2022
Submission Date May 10, 2021
Published in Issue Year 2022 Volume: 30 Issue: 51

Cite

APA Nacar, B., & Karabacak, Y. (2022). Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019. Sosyoekonomi, 30(51), 487-510. https://doi.org/10.17233/sosyoekonomi.2022.01.24
AMA Nacar B, Karabacak Y. Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019. Sosyoekonomi. January 2022;30(51):487-510. doi:10.17233/sosyoekonomi.2022.01.24
Chicago Nacar, Birsen, and Yakup Karabacak. “Türkiye’de Emek, Sermaye Ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019”. Sosyoekonomi 30, no. 51 (January 2022): 487-510. https://doi.org/10.17233/sosyoekonomi.2022.01.24.
EndNote Nacar B, Karabacak Y (January 1, 2022) Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019. Sosyoekonomi 30 51 487–510.
IEEE B. Nacar and Y. Karabacak, “Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019”, Sosyoekonomi, vol. 30, no. 51, pp. 487–510, 2022, doi: 10.17233/sosyoekonomi.2022.01.24.
ISNAD Nacar, Birsen - Karabacak, Yakup. “Türkiye’de Emek, Sermaye Ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019”. Sosyoekonomi 30/51 (January 2022), 487-510. https://doi.org/10.17233/sosyoekonomi.2022.01.24.
JAMA Nacar B, Karabacak Y. Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019. Sosyoekonomi. 2022;30:487–510.
MLA Nacar, Birsen and Yakup Karabacak. “Türkiye’de Emek, Sermaye Ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019”. Sosyoekonomi, vol. 30, no. 51, 2022, pp. 487-10, doi:10.17233/sosyoekonomi.2022.01.24.
Vancouver Nacar B, Karabacak Y. Türkiye’de Emek, Sermaye ve Tüketim Üzerindeki Efektif Vergi Yükü: 2006-2019. Sosyoekonomi. 2022;30(51):487-510.