Tax policies and the development of tax burden from the foundation of the Republic to the present

Semra Taş; Rıdvan Engin

Makale detayları

Tax policies and the development of tax burden from the foundation of the Republic to the present

Yazarlar:

Semra Taş | Rıdvan Engin

Yayıncı:

Balıkesir University

Ana Başlıklar:

Maliye Politikası

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.345-369

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302806

pISSN:

1301-5265

Anahtar kelimeler:

Özet:

 The states continuous involvement in economic and social life, leading to ever-changing and expanding functions, has resulted in a substantial increase in public expenditures. Consequently, there has been an increase in taxes, which serve as the primary source of public expenditure financing. In this context, taxpayers have begun to question the extent to which economic resources are collected as taxes by the state, making the concept of the tax burden increasingly important. The tax burden is regarded as a fundamental indicator of the tax policies implemented in a country. Determining the tax burden and understanding on which segments it is imposed provides guidance to governments in the formulation and implementation of tax policies. In this study, tax policies and the evolution of the tax burden were assessed with respect to sub-periods between 1923 and 2022 in Turkey. This investigation aimed to identify the periods during which the tax burden shifted in favor of indirect or direct taxes and whether there were periodic changes in the distribution of taxes based on their sources. The results showed that, after 2001, the relative weight of indirect expenditure taxes was higher compared to other periods, significantly increasing the tax burden during this period. The years from 1981 to 2000 marked the period when taxes on income had the highest relative weight. Except for the 1923-1929 and 1930-1939 periods, the share of wealth taxes in total tax revenues remained quite low.

 The states continuous involvement in economic and social life, leading to ever-changing and expanding functions, has resulted in a substantial increase in public expenditures. Consequently, there has been an increase in taxes, which serve as the primary source of public expenditure financing. In this context, taxpayers have begun to question the extent to which economic resources are collected as taxes by the state, making the concept of the tax burden increasingly important. The tax burden is regarded as a fundamental indicator of the tax policies implemented in a country. Determining the tax burden and understanding on which segments it is imposed provides guidance to governments in the formulation and implementation of tax policies. In this study, tax policies and the evolution of the tax burden were assessed with respect to sub-periods between 1923 and 2022 in Turkey. This investigation aimed to identify the periods during which the tax burden shifted in favor of indirect or direct taxes and whether there were periodic changes in the distribution of taxes based on their sources. The results showed that, after 2001, the relative weight of indirect expenditure taxes was higher compared to other periods, significantly increasing the tax burden during this period. The years from 1981 to 2000 marked the period when taxes on income had the highest relative weight. Except for the 1923-1929 and 1930-1939 periods, the share of wealth taxes in total tax revenues remained quite low.

 The states continuous involvement in economic and social life, leading to ever-changing and expanding functions, has resulted in a substantial increase in public expenditures. Consequently, there has been an increase in taxes, which serve as the primary source of public expenditure financing. In this context, taxpayers have begun to question the extent to which economic resources are collected as taxes by the state, making the concept of the tax burden increasingly important. The tax burden is regarded as a fundamental indicator of the tax policies implemented in a country. Determining the tax burden and understanding on which segments it is imposed provides guidance to governments in the formulation and implementation of tax policies. In this study, tax policies and the evolution of the tax burden were assessed with respect to sub-periods between 1923 and 2022 in Turkey. This investigation aimed to identify the periods during which the tax burden shifted in favor of indirect or direct taxes and whether there were periodic changes in the distribution of taxes based on their sources. The results showed that, after 2001, the relative weight of indirect expenditure taxes was higher compared to other periods, significantly increasing the tax burden during this period. The years from 1981 to 2000 marked the period when taxes on income had the highest relative weight. Except for the 1923-1929 and 1930-1939 periods, the share of wealth taxes in total tax revenues remained quite low.

 Devletin ekonomik ve sosyal yaşama müdahalesi nedeniyle sürekli değişen ve genişleyen fonksiyonları, kamu harcamalarının önemli ölçüde artmasına yol açmaktadır. Buna bağlı olarak devletin temel finansman kaynağını oluşturan vergilerin de artması söz konusudur. Bu durumda mükellefler, ekonomideki kaynakların ne ölçüde devlet tarafından vergi olarak toplandığını sorgulamaya başlamış ve dolayısıyla vergi yükü kavramı önem kazanmıştır. Vergi yükü, bir ülkede uygulanan vergi politikalarının temel göstergelerinden biri olarak kabul edilmektedir. Vergi yükünün tespiti ve bu yükün hangi kesimlere yansıtıldığının belirlenmesi, hükümetlere vergi politikalarını oluşturma ve uygulama sürecinde yol göstermektedir. Bu çalışmada Türkiyede 1923-2022 yılları arasında vergi politikaları ve vergi yükünün gelişimi alt dönemler itibarıyla değerlendirilmiştir. Bu doğrultuda vergi yükünün hangi dönemlerde dolaylı ya da dolaysız vergiler lehine değişim gösterdiği ve vergilerin kaynağına göre dağılımında dönemsel olarak değişim olup olmadığı araştırılmıştır. Sonuç olarak 2001 yılı sonrasında dolaylı harcama vergilerin nispi ağırlığının diğer dönemlere kıyasla daha yüksek olduğu ve bu dönemde vergi yükünü önemli ölçüde arttırdığı saptanmıştır. 1981-2000 dönemi, gelir üzerinden alınan vergilerin nispi ağırlığının en yüksek olduğu dönemdir. 1923-1929 ve 1930-1939 dönemleri hariç tutulursa servet üzerinden alınan vergilerin toplam vergi gelirleri içerisindeki payı ise oldukça düşüktür.

Makale detayları

Tax policies and the development of tax burden from the foundation of the Republic to the present

Yazarlar:

Semra Taş | Rıdvan Engin

Yayıncı:

Balıkesir University

Ana Başlıklar:

Maliye Politikası

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.345-369

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302806

pISSN:

1301-5265

Türkiye

tax policy

tax burdenTürkiye

vergi politikası

vergi yükü

Sayı

Makale detayları

Tax policies and the development of tax burden from the foundation of the Republic to the present

Yazarlar: Semra Taş | Rıdvan Engin

Yayıncı: Balıkesir University

Ana Başlıklar: Maliye Politikası

Dergi: Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.345-369

Belge Tipi: Makale

Yayın Tarihi: 10/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001302806

pISSN: 1301-5265

Türkiye

tax policy

tax burdenTürkiye

vergi politikası

vergi yükü

Sayı

Yazarlar:

Semra Taş | Rıdvan Engin

Yayıncı:

Balıkesir University

Ana Başlıklar:

Maliye Politikası

Dergi:

Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.26 Issue 49-1, pp.345-369

Belge Tipi:

Makale

Yayın Tarihi:

10/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001302806

pISSN:

1301-5265