Sosyal Parafiskal Gelir Esnekliği: Türkiye ve OECD Karşılaştırması

Sosyal güvenlik hizmetlerinin finansman kaynağı olan sosyal parafiskalgelirler vergilerden sonra kamu gelirleri içinde en fazla paya sahip olangelir türüdür. Sosyal parafiskal gelirler refah harcamalarının önemli birkısmını meydana getiren sosyal güvenlik hizmetlerinin temel finansmankaynağını oluşturmaktadır. Bu çalışmanın amacı sosyal parafiskal geliresnekliğini, 2001-2019 dönemi verilerine dayalı olarak Türkiye ve diğerOECD (Ekonomik Kalkınma ve İşbirliği Teşkilatı) üyesi ülkelerlekarşılaştırmalı olarak panel veri yöntemi ile analiz etmektir. Analizsonucunda gayrisafi yurtiçi hasılada (GSYH) yıllara göre değişim ile toplamsosyal güvenlik primlerinin yıllara göre değişimi arasında anlamlı ve pozitifyönlü ilişki tespit edilmiştir.

Social Parafiscal Income Elasticity: Comparison Between Turkey and OECD

Social parafiscal income, which is the source of funding for social security services, is the type of income that has the largest share in public income after taxes. Social parafiscal revenues are the main source of funding for social security services, which make up a significant proportion of welfare spending. The aim of this study is to analyze social parafiscal income elasticity of Turkey and other OECD (Organization for Economic Development and Cooperation) member countries comparatively, using panel data method based on data for the period 2001-2019. As a result of the analysis, a significant and positive relationship was determined between the change in gross domestic product (GDP) by year and the change in total social security contributions by year

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