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OECD'ye Uye Ulkeler Acisindan Kisisel Gelir Vergisi Mukellef Sayilarinin ve Secmen Sayilarinin Degerlendirmesi


  • Ibrahim Organ

    (Pamukkale University, Department of Public Finance)

  • Baki Yegen

    (Pamukkale University, Department of Public Finance)


Gunumuzde kamu gelir kaynaklari icerisinde en buyuk paya sahip olan kalem vergidir. Vergi iliskilerinde bir tarafta mukellef diger tarafta alacakli konumunda bulanan devlet bulunmaktadir. Devleti yonetme yetkisi ise secmenler tarafindan verilen oylar ile belirlenmektedir. Oyleyse vergi iliskilerinde gerek mukellef sayilari gerekse de secmen sayilari ayirt edici gostergeler olarak on plana cikmaktadir. Bu noktadan hareketle calismada kisisel gelir vergisi ozelinde vergi ve siyaset iliskilerinde taraflara ve ortak taraf olan "mukellef-secmen" tarafina deginilmis, akabinde ulkemizin de dahil oldugu OECD'ye uye ulkelerdeki kisisel gelir mukellefi sayilarina, secmen sayilarina ve karsilastirmali gostergelere ait veriler yorumlanmis ve ulkelerin gelismislik duzeyleri uzerinde kisisel gelir vergisi mukellef sayilari ve secmen sayilarinin olumlu etkileri oldugu sonucuna varilmistir.

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  • Ibrahim Organ & Baki Yegen, 2016. "OECD'ye Uye Ulkeler Acisindan Kisisel Gelir Vergisi Mukellef Sayilarinin ve Secmen Sayilarinin Degerlendirmesi," EconWorld Working Papers 16004, WERI-World Economic Research Institute, revised Apr 2016.
  • Handle: RePEc:ana:wpaper:16004
    DOI: 10.22440/EconWorld.WP.2016.004

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    References listed on IDEAS

    1. Torgler, Benno, 2005. "Tax morale and direct democracy," European Journal of Political Economy, Elsevier, vol. 21(2), pages 525-531, June.
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    More about this item


    Mukellef Sayilari; Secmen Sayilari; OECD Ulkeleri;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior


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