Taxation of Wage Incomes in Terms of Tax Justice in Turkey
While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes s...
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| Format: | Article |
| Language: | English |
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International Public Finance Conference/Turkey
2017-12-01
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| Series: | International Journal of Public Finance |
| Subjects: | |
| Online Access: | http://dergipark.gov.tr/download/article-file/401492 |
| _version_ | 1797910883783933952 |
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| author | Hakan BAY Ahmet İNNECİ |
| author_facet | Hakan BAY Ahmet İNNECİ |
| author_sort | Hakan BAY |
| collection | DOAJ |
| description | While wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains.
In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made. |
| first_indexed | 2024-04-10T11:31:39Z |
| format | Article |
| id | doaj.art-09c85abe90d74a0a8d72ed13b3670875 |
| institution | Directory Open Access Journal |
| issn | 2548-0499 |
| language | English |
| last_indexed | 2024-04-10T11:31:39Z |
| publishDate | 2017-12-01 |
| publisher | International Public Finance Conference/Turkey |
| record_format | Article |
| series | International Journal of Public Finance |
| spelling | doaj.art-09c85abe90d74a0a8d72ed13b36708752023-02-15T16:18:03ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992017-12-01223861Taxation of Wage Incomes in Terms of Tax Justice in TurkeyHakan BAY0Ahmet İNNECİ1Dokuz Eylül University, TurkeyDokuz Eylül University, TurkeyWhile wage income is taxed in the Turkish tax system, it is observed that some taxpayer groups have been taxed in different procedures and thus a number of practices have been observed that have damaged the tax justice. Since the wage income is generally taxed by withholding, this situation causes some problems in terms of tax justice. The fact that the application of the annual declaration is limited in the taxation of the wage income makes the wage earners disadvantageous to those who earn income and revenues from the other income elements in terms of the deductions that can be utilized in reaching the net income. In addition, as a requirement of the separation principle, the wage incomes have to be taxed at a lower rate than capital gains. In this study, the regulations regarding the taxation of the wage incomes in the Turkish tax system will be examined and applications contrary to the tax justice will be presented and the necessary suggestions will be made.http://dergipark.gov.tr/download/article-file/401492Tax JusticeWage IncomeTaxationWithholding Procedure |
| spellingShingle | Hakan BAY Ahmet İNNECİ Taxation of Wage Incomes in Terms of Tax Justice in Turkey International Journal of Public Finance Tax Justice Wage Income Taxation Withholding Procedure |
| title | Taxation of Wage Incomes in Terms of Tax Justice in Turkey |
| title_full | Taxation of Wage Incomes in Terms of Tax Justice in Turkey |
| title_fullStr | Taxation of Wage Incomes in Terms of Tax Justice in Turkey |
| title_full_unstemmed | Taxation of Wage Incomes in Terms of Tax Justice in Turkey |
| title_short | Taxation of Wage Incomes in Terms of Tax Justice in Turkey |
| title_sort | taxation of wage incomes in terms of tax justice in turkey |
| topic | Tax Justice Wage Income Taxation Withholding Procedure |
| url | http://dergipark.gov.tr/download/article-file/401492 |
| work_keys_str_mv | AT hakanbay taxationofwageincomesintermsoftaxjusticeinturkey AT ahmetinneci taxationofwageincomesintermsoftaxjusticeinturkey |