Vergilerin gelir dağılımına etkisi
Başlık çevirisi mevcut değil.
- Tez No: 36987
- Danışmanlar: PROF. DR. ÖZHAN ULUATAM
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Finans, Gelir dağılımı, Türk vergi sistemi, Vergiler, Finance, Income distribution, Turkish tax system, Taxes
- Yıl: 1993
- Dil: Türkçe
- Üniversite: Ankara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: İktisat Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
Özet yok.
Özet (Çeviri)
The state is not a neutral entity from the point of view of distribution, it redistributes income by the way of government revenue and expenditures, Taxation which constitutes the large part of the govemment revenue, is an important policy tool in the hands of govemment in önder to influence the way income is distributed in the economy. The aün of this sîudy is to investigate the effects of iaxes on income distribuiion and also, to draw some conclusions for Turkey, in the intraductory part of the thesis, the importance of the subject and the study's framework and method are explained, The second part includes three subparts, in the first öne, the conceptual frarnework of the study is explained. The second subpart has the theories of redistribution.Both the normative question of how the govemment ought to solve a particular problem and the positive question of how govenment actually changes the status quo are dîscussed. The benefit and ability to pay principles which represent the normative aspect of the tax theory are also briefly sumrnarized, in the third part, altemative approaches to tax incidence studies (factor shares approach, income deciles approach, ete,) and the methods of analysing redistrîbutive effects of taxes are examined. in so doing, pröblems which result from different incidence assumptions and concepts touched upon. Part four esamines the question of whether the taxes affect the income distribution positively in Turkey. Âfter a general evaluaüon of Turkish tax systemto understand the main fectors which afiect the inegualities, effective tax burdens are cakulated by using fector shares appıoach fbr income taxes. The results show that on the contraıy to general beliei the tasation negatively afiects tlıe income distribution in Turkey.
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H. YASEMİN ÖZUĞURLU
