Evaluations on Payment of Wages Based on Gross Amount Through Banks and A Proposal of Scenario

İbrahim Demirbilek

Makale detayları

Evaluations on Payment of Wages Based on Gross Amount Through Banks and A Proposal of Scenario

Yazarlar:

İbrahim Demirbilek

Yayıncı:

Ordu University

Ana Başlıklar:

Çalışma Ekonomisi

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.14 Issue 23. Çalışma Ekonomisi ve Endüstri İlişkileri Bölüm Kongresi Özel Sayısı, pp.1717-1741

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001319765

pISSN:

1309-9302

Anahtar kelimeler:

Özet:

 Income tax and social security premiums collected on wages are among the basic public incomes. Taxes and premiums on wages, which covers 10 of the countrys budget and 90 of those in employment, are among the most important social policys tools. In addition to determining the rates and limits and accruing them, another important issue regarding such public revenues is their timely, complete and accurate tracking and collection. According to the current practice regarding taxes and premiums collected on wages, the accrual and collection of such public revenues is based on making deductions from the gross amounts paid by employers to employees and paying the deduction to the relevant institution through the employers. In this context, the study examines the problems created by the current practice regarding tax and premium deductions on wages and the transfer of these deductions to the public, and the feasibility of the scenario put forward to solve these problems. The current practice that understood leeding to the formation of significant problematic areas for workers, employers and the public; in addition to the main problematic areas of the administration such as tracking and collecting public revenues, unregistered employment, and false insurance declarations, it also leads to an increase in the workload of the courts. In the study, which also examined possible contributions to public finance, it has been focusud on the determinations and evaluations of the current deduction and collection method rather than the evaluation of the rates and limits of taxes and premiums. On the other hand, the current practice, which includes the illusion that the deductions made on behalf of the public on the wages of employees belong to the employer, also leads to the transfer of wealth from labour to capital. In this context, the study examined the problematic areas created by the current method and the determinations and evaluations regarding its replacement, rather than the feasibility of the proposed scenario.

 Income tax and social security premiums collected on wages are among the basic public incomes. Taxes and premiums on wages, which covers 10 of the countrys budget and 90 of those in employment, are among the most important social policys tools. In addition to determining the rates and limits and accruing them, another important issue regarding such public revenues is their timely, complete and accurate tracking and collection. According to the current practice regarding taxes and premiums collected on wages, the accrual and collection of such public revenues is based on making deductions from the gross amounts paid by employers to employees and paying the deduction to the relevant institution through the employers. In this context, the study examines the problems created by the current practice regarding tax and premium deductions on wages and the transfer of these deductions to the public, and the feasibility of the scenario put forward to solve these problems. The current practice that understood leeding to the formation of significant problematic areas for workers, employers and the public; in addition to the main problematic areas of the administration such as tracking and collecting public revenues, unregistered employment, and false insurance declarations, it also leads to an increase in the workload of the courts. In the study, which also examined possible contributions to public finance, it has been focusud on the determinations and evaluations of the current deduction and collection method rather than the evaluation of the rates and limits of taxes and premiums. On the other hand, the current practice, which includes the illusion that the deductions made on behalf of the public on the wages of employees belong to the employer, also leads to the transfer of wealth from labour to capital. In this context, the study examined the problematic areas created by the current method and the determinations and evaluations regarding its replacement, rather than the feasibility of the proposed scenario.

 Income tax and social security premiums collected on wages are among the basic public incomes. Taxes and premiums on wages, which covers 10 of the countrys budget and 90 of those in employment, are among the most important social policys tools. In addition to determining the rates and limits and accruing them, another important issue regarding such public revenues is their timely, complete and accurate tracking and collection. According to the current practice regarding taxes and premiums collected on wages, the accrual and collection of such public revenues is based on making deductions from the gross amounts paid by employers to employees and paying the deduction to the relevant institution through the employers. In this context, the study examines the problems created by the current practice regarding tax and premium deductions on wages and the transfer of these deductions to the public, and the feasibility of the scenario put forward to solve these problems. The current practice that understood leeding to the formation of significant problematic areas for workers, employers and the public; in addition to the main problematic areas of the administration such as tracking and collecting public revenues, unregistered employment, and false insurance declarations, it also leads to an increase in the workload of the courts. In the study, which also examined possible contributions to public finance, it has been focusud on the determinations and evaluations of the current deduction and collection method rather than the evaluation of the rates and limits of taxes and premiums. On the other hand, the current practice, which includes the illusion that the deductions made on behalf of the public on the wages of employees belong to the employer, also leads to the transfer of wealth from labour to capital. In this context, the study examined the problematic areas created by the current method and the determinations and evaluations regarding its replacement, rather than the feasibility of the proposed scenario.

 Ücretler üzerinden alınan gelir vergisi ve sosyal güvenlik primleri, kamunun temel gelirleri arasında yer alır. Ülke bütçesinin 10unu ve istihdamda olanların 90ını kapsayan ücretlere ilişkin vergi ve primler, aynı zamanda en önemli sosyal politika araçlarındandır. Oran ve sınırlarının belirlenmesi, tahakkukunun gerçekleştirilmesinin yanı sıra bu tür kamu gelirlerine ilişkin önemli olan bir diğer husus ise bunların zamanında, tam ve doğru olarak takip ve tahsil edilebilmesidir. Ücretler üzerinden alınan vergi ve primlere dair mevcut uygulamaya göre bu tür kamu gelirlerinin tahakkuk ve tahsili, işverenlerin çalışanlara ödedikleri brüt tutarlar üzerinden kesinti yapılması ve yapılan kesintinin, yine işverenler aracılığıyla ilgili kuruma ödenmesi üzerine kuruludur. Bu kapsamda çalışmada, ücretler üzerinden yapılan vergi ve prim kesintileri ve bu kesintilerin kamuya aktarılmasına ilişkin mevcut uygulamanın yarattığı sorunlar ile bu sorunların çözümüne dair ortaya konulan senaryonun uygulanabilirliği irdelenmiştir. İşçi, işveren ve kamu yönünden belirgin sorunsal alanların oluşmasına yol açtığı anlaşılan mevcut uygulama; kamu gelirlerin takip ve tahsili, kayıt dışı istihdam, sahte sigortalılık bildirimi gibi idarenin temel sorunsal alanlarının yanı sıra yargının iş yükünün artmasına da yol açmaktadır. Kamunun finansmanına yönelik olası katkılarının da irdelendiği çalışmada, vergi ve primlerin oran ve sınırlarına yönelik değerlendirmeden ziyade mevcut kesinti ve tahsilat yöntemine ilişkin tespit ve değerlendirmeler üzerinde yoğunlaşılmıştır. Diğer yandan, çalışanların ücretleri üzerinden kamu adına yapılan kesintilerin işverene ait olduğu yanılsamasını içeren mevcut uygulama, emekten sermayeye doğru servet transferine de yol açmaktadır. Bu bağlamda çalışmada, önerilen senaryonun uygulanabilirliğinden öte mevcut yöntemin yarattığı sorunsal alanlar ile değiştirilmesine yönelik tespit ve değerlendirmeler incelenmiştir.

Makale detayları

Evaluations on Payment of Wages Based on Gross Amount Through Banks and A Proposal of Scenario

Yazarlar:

İbrahim Demirbilek

Yayıncı:

Ordu University

Ana Başlıklar:

Çalışma Ekonomisi

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.14 Issue 23. Çalışma Ekonomisi ve Endüstri İlişkileri Bölüm Kongresi Özel Sayısı, pp.1717-1741

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001319765

pISSN:

1309-9302

Wage

Wage Deduction

Deduction Responsible

Payment Obligor

Public RevenueÜcret

Ücret Kesintisi

Kesinti Sorumlusu

Ödeme Yükümlüsü

Kamu Geliri

Sayı

Makale detayları

Yazarlar: İbrahim Demirbilek

Yayıncı: Ordu University

Ana Başlıklar: Çalışma Ekonomisi

Dergi: Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.14 Issue 23. Çalışma Ekonomisi ve Endüstri İlişkileri Bölüm Kongresi Özel Sayısı, pp.1717-1741

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001319765

pISSN: 1309-9302

Sayı

Yazarlar:

İbrahim Demirbilek

Yayıncı:

Ordu University

Ana Başlıklar:

Çalışma Ekonomisi

Dergi:

Ordu Üniversitesi Sosyal Bilimler Enstitüsü Sosyal Bilimler Araştırmaları Dergisi Vol.14 Issue 23. Çalışma Ekonomisi ve Endüstri İlişkileri Bölüm Kongresi Özel Sayısı, pp.1717-1741

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001319765

pISSN:

1309-9302