Author/Authors :
ERDOĞAN, Özcan Dumlupınar Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey
Title Of Article :
BEING ENCOURAGED OF THE MEMBERSHIP TO THE LABOUR UNIONS WITH THE AIM OF PREVENTING THE TAX EVASIONS AND THE LEAKAGES RELATING TO THE SOCIAL INSURANCE PREMIUM ON THE REGISTERED LABOUR WAGES
شماره ركورد :
22173
Abstract :
It’s paid as off the record to these workers who are registered but, who don’t enrol to the trade unions, some of wages that they receive both in Turkey as if it is in the major portion of the developing economies. Thereby, the income taxes, the stamp taxes and the fees of social insurancepremium are done over their registered wages that these workers are in its position to pay. Theincome tax, the stamp tax and the cuts of social insurance premium aren’t to be paid to the Treasury and the Social Security Institution that they correspond to part which are paid to themselves as the off the record that these workers receive wages and the great evasion of public revenue occurs by this way. It’s to encourage being the members of the labour unions by the tax incentives that the thing is transacted in order to be able to prevent on long run of these tax evasions and the evasions of social insurance premium on the wages. It will be analyzed whether the losses of public revenues which occur over the registered labour wages could be reduced or not in case of those have materialized conditions relating to it has been tempted of membership to the labour unions by tax incentives and the necessity of statement of wealty has been brought to the all tax payers.
From Page :
37
NaturalLanguageKeyword :
Trade union , wage , income tax , stamp tax , social insurance premium , treasury , social
JournalTitle :
Celal Bayar University Journal Of Social Sciences
To Page :
60
Link To Document :
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