Taxing Personal Income Optimally: Theory and Policy

Year 2017, Volume: 3 Issue: 2, 241 - 251, 01.06.2017

Hünkar Güler

Abstract

There have been three trends observed, which are to place a levy on personal income proportionally, employ a zero marginal tax rate on high income and cause taxes to shift on indirect taxation. In parallel with those developments, there has been a shifting from optimal taxes to optimal tax policy and also optimal tax rates have been recently discussing. Since 1980s, OECD countries have been decreasing tax brackets, cutting marginal income tax rates and expanding tax base. Taxation in Turkey shifts on wage earners based income tax and indirect taxes as well as sharing smilarities with OECD countries. Employing a zero marginal tax rates on upper tax brackets and taking negatif income tax for low income groups provide balance between equity and efficiency whereas the middle income groups are neglected. Therefore, particularly, taxes and social transfers for families with children of the middle income groups and indirect taxes should be reviewed in regard to equity

Keywords

Personal Income tax, Optimal Taxation, Equality and Efficiency for Taxation, Tax Theory, Tax Policy

Gelirin Optimal Vergilendirilmesi: Teori ve Politika

Abstract

Optimal vergi politikasında gelirin düz oranlı vergilendirilmesi, yüksek gelire sıfır marjinal vergi oranı uygulanması ve vergilendirmenin dolaylı vergilere kaydırılması gibi üç eğilim gözlenmektedir. Bu eğilimlere paralel olarak, optimal vergiden optimal vergi politikasına doğru bir kayma söz konusudur ve son dönemde optimal vergi oranları tartışılmaktadır. 1980 sonrasında, OECD ülkeleri gelir vergisi dilimlerini azaltmış, marjinal gelir vergisi oranlarında indirime gitmiş ve vergiyi tabana yaymışlardır. Türkiye'de de benzer eğilimler görülmekle birlikte vergilendirme ücretlilerden kesilen gelir vergisi ve dolaylı vergilere kaymaktadır. Vergi tarifesinin üst dilimine sıfır marjinal vergi oranı uygulanması ve alt gelir grupları için negatif gelir vergisinin dikkate alınması düşük ve yüksek ücretlerde adalet ve etkinlik dengesini sağlarken orta gelir grupları ihmal edilmektedir. Bundan dolayı, özellikle, orta gelir grubundaki evli ve çocuklu ailelere yönelik vergi ve sosyal transferlerle dolaylı vergilerin adalet açısından gözden geçirilmesi gerekmektedir.

Keywords

Gelir Vergisi, Optimal Vergilendirme, Vergilemede Adalet ve Etkinlik, Vergi Teorisi, Vergi Politikası

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