OECD'ye Uye Ulkeler Acisindan Kisisel Gelir Vergisi Mukellef Sayilarinin ve Secmen Sayilarinin Degerlendirmesi

Ibrahim Organ () and Baki Yegen
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Ibrahim Organ: Pamukkale University, Department of Public Finance
Baki Yegen: Pamukkale University, Department of Public Finance

No 16004, EconWorld Working Papers from WERI-World Economic Research Institute

Abstract: Gunumuzde kamu gelir kaynaklari icerisinde en buyuk paya sahip olan kalem vergidir. Vergi iliskilerinde bir tarafta mukellef diger tarafta alacakli konumunda bulanan devlet bulunmaktadir. Devleti yonetme yetkisi ise secmenler tarafindan verilen oylar ile belirlenmektedir. Oyleyse vergi iliskilerinde gerek mukellef sayilari gerekse de secmen sayilari ayirt edici gostergeler olarak on plana cikmaktadir. Bu noktadan hareketle calismada kisisel gelir vergisi ozelinde vergi ve siyaset iliskilerinde taraflara ve ortak taraf olan "mukellef-secmen" tarafina deginilmis, akabinde ulkemizin de dahil oldugu OECD'ye uye ulkelerdeki kisisel gelir mukellefi sayilarina, secmen sayilarina ve karsilastirmali gostergelere ait veriler yorumlanmis ve ulkelerin gelismislik duzeyleri uzerinde kisisel gelir vergisi mukellef sayilari ve secmen sayilarinin olumlu etkileri oldugu sonucuna varilmistir.

Keywords: Mukellef Sayilari; Secmen Sayilari; OECD Ulkeleri (search for similar items in EconPapers)
JEL-codes: D72 H24 H71 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2016-04, Revised 2016-04
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Persistent link: https://EconPapers.repec.org/RePEc:ana:wpaper:16004

DOI: 10.22440/EconWorld.WP.2016.004

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