Emek gelirleri vergi indirimi: Gelişimi, yapısı ve işeyişi, özellikleri ve sorunları

Bu çalışmanın amacı, bir tür yoksullukla mücadele aracı olarak, emek gelirleri vergi indiriminin genel bir değerlendirmesini yapmaktır. Bu bağlamda, ilk olarak, çeşitli ülke uygulamaları temelinde, emek gelirleri vergi indiriminin tarihi gelişimi ele alındı. İkinci olarak, emek gelirleri vergi indiriminin yapısı ve işleyişi irdelendi. Daha sonra, sırası ile söz konusu vergi indiriminin özellikleri ve sorunları gözden geçirildi. Ulaşılan bulgular, emek gelirleri vergi indirimi programının, uygulandığı ülkelerde düşük gelirli çalışan ailelerin yoksulluk sorunuyla mücadelede etkin bir araç olduğunu göstermektedir. Bununla birlikte, söz konusu vergi indirimi kaynak kullanımında etkinsizlik, yetersiz sosyal yardım, evli çiftleri cezalandırma, uyum sorunları ve bilgi yetersizliği gibi bazı eksikliklere de sahip görünmektedir.

of earned income tax credit development, structure and operation, features and issues

The purpose of this study, as a kind of poverty reduction tool, is to make an overall assessment of the earned income tax credit. In this context, firstly, on the basis of applications in various countries, the historical development of the earned income tax credit was discussed. Secondly, the structure and functioning of the earned income tax credit were evaluated. Then, respectively, characteristics and issues of the earned income tax credit were reviewed. The findings obtained show that the earned income tax credit has been an effective tool in alleviating poverty issues of low-income working families in the countries where the earned income tax credit is applied. However, the earned income tax credit also seems to have some imperfections such as inefficiency in resource allocation, inadequate social assistance, punishing married couples, compliance challenges, and lack of information.

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