IDEAS home Printed from https://ideas.repec.org/a/ege/journl/v11y2011i1p15-24.html
   My bibliography  Save this article

Turkiye Ekonomisi Icin Efektif Vergi Oranlarinin Hesaplanmasi

Author

Listed:
  • Ilter Unlukaplan

    (Cukurova Universitesi, Iktisadi ve Idari Bilimler Fakultesi Maliye Bolumu)

  • Ibrahim Arisoy

    (Cukurova Universitesi, Iktisadi ve Idari Bilimler Fakultesi Iktisat Bolumu)

Abstract

Bu calisma milli gelir hesaplari ve vergi hasilati istatistiklerini kullanarak Mendoza vd. (1994) ile Carey ve Rabesona (2002)’nin gelistirdigi yontemlerden hareketle Turkiye ekonomisi icin 1980–2006 donemi itibariyle, tuketim, hanehalki geliri, isgucu geliri ve sermaye geliri uzerindeki efektif vergi oranlarinin hesaplanmasini amaclamistir. Mendoza – Razin - Tesar ve Carey - Rabesona yonteminin sosyal guvenlik katkilarinin indirilemedigi ve indirilebildigi duruma gore elde edilmis hesaplama sonuclari, vergi kompozisyonundaki agirligin dolayli vergilere kaymasinin etkisiyle tuketim uzerindeki vergi yukunun ilgili donemde yukselme egiliminde, hanehalki geliri uzerindeki vergi yukunun de dusme egiliminde oldugunu vurgulamaktadir. Diger yandan soz konusu sonuclar hem isgucu hem de sermaye geliri uzerindeki efektif vergi oranlarinin artma egiliminde oldugunu, calisanlar uzerindeki vergi yukunu temsil eden, isgucu geliri uzerindeki efektif vergi oraninin sermaye geliri uzerindeki efektif vergi oranindan yuksekte seyrettigini gostermektedir.

Suggested Citation

  • Ilter Unlukaplan & Ibrahim Arisoy, 2011. "Turkiye Ekonomisi Icin Efektif Vergi Oranlarinin Hesaplanmasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(1), pages 15-24.
  • Handle: RePEc:ege:journl:v:11:y:2011:i:1:p:15-24
    as

    Download full text from publisher

    File URL: http://www.onlinedergi.com/MakaleDosyalari/51/PDF2011_1_2.pdf
    Download Restriction: no

    File URL: http://www.onlinedergi.com/eab/arsiv/arsivDetay.aspx?yil=2011&peryot=1
    File Function: Website of the journal issue
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Efektif vergi oranlari; Mendoza – Razin - Tesar yontemi; Carey - Rabesona yontemi;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ege:journl:v:11:y:2011:i:1:p:15-24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Baris Gök (email available below). General contact details of provider: https://edirc.repec.org/data/iiegetr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.