文章基本信息

标题：Tax burden on wage revenues: the tax wedge Ücret gelirleri üzerindeki vergi yükü: vergi takozu uygulaması
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作者：Mehmet Nar
期刊名称：International Journal of Human Sciences
印刷版ISSN：1303-5134
出版年度：2015
卷号：12
期号：1
页码：685
DOI：10.14687/ijhs.v12i1.3150
出版社：International Journal of Human Sciences
摘要：The tax burden is defined as the sum of all taxes such as income tax, corporation tax, VAT or sales taxes paid in a country. The tax wedge, defines the tax burden on wages, is defined as the sum of all taxes and social security contributions paid to the state for each employee. While the increase in taxes and premiums create negative effects in terms of employment, unregistered employment increases and the tax wedge grows. On the other hand, the problems occurring in collection of such contributions in question hamper the sustainability of the social security system. The effective solutions for the dilemma arising in this area have vital importance for the countries. Therefore, this study analyzes the concept of the tax wedge issues, and aims to investigate the effects of the concept on wage revenues using the data received from OECD.