Vergi Sisteminin Bütünselliği ve Artan Oranlılık

Home Page
About
Submit A Journal
Submit A Conference
Submit Paper/Book
- Submit a Preprint
- Submit a Book
Contact

Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Volume:4 Issue:1
Vergi Sisteminin Bütünselliği ve Artan Oranlılık

Vergi Sisteminin Bütünselliği ve Artan Oranlılık

Authors : Fatih SARIOĞLU

Pages : 219-228

View : 15 | Download : 18

Publication Date : 2002-06-01

Article Type : Research Paper

Abstract :There is a tendency as if tax progressivity is a concept belong to solely income tax and income tax tariff. According to this approach, marginal tax rate is bigger than average tax rate is enough for progressivity. Although this approach is partially right, it is needed to improve its some properties. However, real mean and role of progressivity are intervention of whole of tax systems on incoqje distribution. In other words, progressivity is a problem of whole of tax system.This paper attempts to explain the effects of income tax tariff and non-tariff arrangements of income tax and other taxes on income distribution in Turkey.
Keywords :

ORIGINAL ARTICLE URL

VIEW PAPER (PDF)

* There may have been changes in the journal, article,conference, book, preprint etc. informations. Therefore, it would be appropriate to follow the information on the official page of the source. The information here is shared for informational purposes. IAD is not responsible for incorrect or missing information.