Türkiye Ekonomisi İçin Efektif Vergi Oranlarının Hesaplanması

Bu çalışma milli gelir hesapları ve vergi hasılatı istatistiklerini kullanarak Mendoza vd. (1994) ile Carey ve Rabesona (2002)’nin geliştirdiği yöntemlerden hareketle Türkiye ekonomisi için 1980–2006 dönemi itibariyle, tüketim, hanehalkı geliri, işgücü geliri ve sermaye geliri üzerindeki efektif vergi oranlarının hesaplanmasını amaçlamıştır. Mendoza – Razin Tesar ve Carey - Rabesona yönteminin sosyal güvenlik katkılarının indirilemediği ve indirilebildiği duruma göre elde edilmiş hesaplama sonuçları, vergi kompozisyonundaki ağırlığın dolaylı vergilere kaymasının etkisiyle tüketim üzerindeki vergi yükünün ilgili dönemde yükselme eğiliminde, hanehalkı geliri üzerindeki vergi yükünün de düşme eğiliminde olduğunu vurgulamaktadır. Diğer yandan söz konusu sonuçlar hem işgücü hem de sermaye geliri üzerindeki efektif vergi oranlarının artma eğiliminde olduğunu, çalışanlar üzerindeki vergi yükünü temsil eden, işgücü geliri üzerindeki efektif vergi oranının sermaye geliri üzerindeki efektif vergi oranından yüksekte seyrettiğini göstermektedir

Anahtar Kelimeler:

Efektif vergi oranları, Mendoza – Razin Tesar yöntemi, Carey - Rabesona yöntemi

Computing Effective Tax Rates for Turkish Economy

This study aims at computing effective tax rates on consumption, household income, labour income and capital income for Turkish economy from the viewpoints of the methods powered by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics for the 1980 – 2006 period.The computation results performed both with Mendoza - Razin - Tesar and Carey - Rabesona methods, where social security contributions are deductible and non – deductible indicate the tendency to increase in the tax burden on the consumption and decrease in the tax burden on the household income as a result of the significant change in the tax burden from direct to indirect taxation in Turkish economy. Moreover, the results of the study suggest the existence of the tendency to increase in the effective tax rates on both labour income and capital income also by implying effective tax rate on labour income remains higher than effective tax rate on capital income

Keywords:

Effective tax rates, Mendoza – Razin - Tesar method, Carey - Rabesona method,

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