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KAYITLI İŞÇİ ÜCRETLERİNDE VERGİ KAÇAKLARINI VE SOSYAL GÜVENLİK PRİMİ KAÇAKLARINI ÖNLEMEK AMACIYLA SENDİKALARINA ÜYELİĞİN ÖZENDİRİLMESİ

BEING ENCOURAGED OF THE MEMBERSHIP TO THE LABOUR UNIONS WITH THE AIM OF PREVENTING THE TAX EVASIONS AND THE LEAKAGES RELATING TO THE SOCIAL INSURANCE PREMIUM ON THE REGISTERED LABOUR WAGES

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Abstract (2. Language): 
It’s paid as off the record to these workers who are registered but, who don’t enrol to the trade unions, some of wages that they receive both in Turkey as if it is in the major portion of the developing economies. Thereby, the income taxes, the stamp taxes and the fees of social insurance premium are done over their registered wages that these workers are in its position to pay. The income tax, the stamp tax and the cuts of social insurance premium aren’t to be paid to the Treasury and the Social Security Institution that they correspond to part which are paid to themselves as the off the record that these workers receive wages and the great evasion of public revenue occurs by this way. It’s to encourage being the members of the labour unions by the tax incentives that the thing is transacted in order to be able to prevent on long run of these tax evasions and the evasions of social insurance premium on the wages. It will be analyzed whether the losses of public revenues which occur over the registered labour wages could be reduced or not in case of those have materialized conditions relating to it has been tempted of membership to the labour unions by tax incentives and the necessity of statement of wealty has been brought to the all tax payers.
Abstract (Original Language): 
Gelişmekte olan ekonomilerin büyük bir kısmında olduğu gibi; Türkiye’de de kayıtlı olan ama sendikalara üye olmayan işçilerin aldıkları ücretlerin bir kısmı kayıtdışı olarak bu işçilere ödenmektedir. Dolayısıyla bu işçilerin ödemek durumunda oldukları gelir vergileri, damga vergileri ve sosyal güvenlik primi aidatları kayıtlı ücretleri üzerinden yapılmaktadır. Bu işçilerin aldıkları ücretlerin kayıtdışı olarak kendilerine ödenen kısmına denk gelen; gelir vergisi, damga vergisi ve sosyal güvenlik primi kesintileri, Hazineye ve Sosyal Güvenlik Kurumuna ödenmemektedir ve bu yolla büyük bir kamu geliri kaybı meydana gelmektedir. Ücretler üzerindeki bu vergi kaçaklarının ve sosyal güvenlik primi kaçaklarının uzun dönemde önüne geçebilmek için yapılacak şey; vergisel teşviklerle işçi sendikalarına üye olmayı özendirmektir. Bu çalışmada, vergisel teşviklerle işçi sendikalarına üyeliğin özendirilmesi ve bütün vergi mükelleflerine servet beyanı zorunluluğunun getirilmesi koşullarının gerçekleşmesi halinde; kayıtlı ücretlerin kayıtdışı kısmı üzerinden meydana gelen kamu gelirleri kayıplarının azaltılıp azaltılamayacağı incelenecektir.
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