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SOSYAL POLİTİKA ARACI OLARAK VERGİLEMENİN İŞLEVLERİ: TÜRKİYE ÖRNEĞİ

Journal Name:

  • İstanbul Üniversitesi İktisat Fakültesi Mecmuası

Publication Year:

  • 2012

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In this study, it is tried to point out the potential for use of taxation as an instrument of social policy, the problems, the limits and the contradictions of its existing usage patterns in Turkey. Of taxation in social policy terms, three basic functions can be noted: The first is the function of taxation to finance social policy programs as a means of basic public finance. The second function of taxation is related to the use of the tax mechanism as a means of direct intervention in the area of social policy. The third function of taxation that needs to be taken into account in terms of social policy can be generally regarded as its undesirable adverse effects. The findings of this study show that the mechanism of taxation in Turkey is quite inadequate and has contradictory social policy functions.
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Abstract (Original Language): 
Bu çalışmada Türkiye’de vergilemenin sosyal politika aracı olarak kullanılma potansiyeline, mevcut kullanım biçimlerinin sorunlarına, sınırlarına ve çelişkilerine dikkat çekilmeye çalışılmıştır. Sosyal politika açısından vergilemenin üç temel kullanım biçimine işaret edilebilir: Bunlardan birincisi temel kamu finansman aracı olarak vergilemenin sosyal politika programlarını finanse etme işlevidir. Vergilemenin ikinci işlevi ise, vergi mekanizmasının doğrudan bir müdahale aracı olarak, sosyal politika alanında kullanılmasıyla ilgilidir. Vergilemenin sosyal politika açısından dikkate alınması gereken üçüncü işlevi ise, genellikle arzu edilmeyen ters etkileri olarak nitelendirilebilir. Bu çalışmanın bulguları, Türkiye’de vergileme mekanizmasının oldukça yetersiz ve çelişkili sosyal politika işlevlerine sahip olduğunu göstermektedir.
FULL TEXT (PDF): 
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  • 2
223-252
  • Turkish

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