Ücretler Üzerindeki Kamusal Yüklerin İncelenmesi ve Değerlendirilmesi (Türkiye ve Avrupa Birliği Ülkeler Karşılaştırması)
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This thesis serves the purposeofthe production ofin-depthinformationabout tax wedges on wageswhich createdby the state,especially on public employees’ wages. Tax wedges on wages which directly or indirectly related to allsegments of society evaluated on a view ofobjective,scientific perspective andwithaframework oflegalregulationand fiscalscienceoutsideperspective onpolitics andbureaucracy. In this study,proposals are developed by evaluation ofeachdeterminantofthe tax wedgessuch as, a minimumsubsistence allowance, separation theory,the income taxrate, taxation methods, exceptions, income taxandsocial securitycontribution ratesandbases. A deeper inside of exceptions; first the unfair situation created by exclusions of tax income and social security contributions on compensations, allowances and other additional payments as a part of civil servants’ and other public officials’ wages in Turkey clarified by all aspects,then different kinds of regulations at EU countries are examined.In additionto regulations, public tax wedgesintheEU Member Statesalso examined and assessments were made by tax wedges and determinant factors on theminimum andaverage wagelevelsat United Kingdom, Germany, Spain and Romania.