{"id":4186,"date":"2018-10-26T22:50:36","date_gmt":"2018-10-26T19:50:36","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4186"},"modified":"2018-10-27T17:04:30","modified_gmt":"2018-10-27T14:04:30","slug":"the-relationship-between-social-welfare-and-taxation-in-the-context-of-welfare-economics-evaluation-of-turkish-revenue-tax","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-relationship-between-social-welfare-and-taxation-in-the-context-of-welfare-economics-evaluation-of-turkish-revenue-tax","title":{"rendered":"Refah \u0130ktisad\u0131 Kapsam\u0131nda Sosyal Refah ve Vergileme \u0130li\u015fkisi: T\u00fcrk Gelir Vergisinin De\u011ferlendirilmesi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nRefah \u0130ktisad\u0131 Kapsam\u0131nda Sosyal Refah ve Vergileme \u0130li\u015fkisi: T\u00fcrk Gelir Vergisinin De\u011ferlendirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nUfuk Selen, Ebru Karas<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n4<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n979-993<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.150<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Normatif iktisad\u0131n i\u00e7erisinde yer alan refah iktisad\u0131, alternatif durumlar\u0131n toplum taraf\u0131ndan tercih edilebilirli\u011fi \u00fczerinde durmaktad\u0131r. Refah iktisad\u0131n\u0131n temel hareket noktas\u0131n\u0131 sosyal refah olu\u015fturmaktad\u0131r. Bu ba\u011flamda, olmas\u0131 gerekeni ortaya koyan refah iktisad\u0131n\u0131n temel amac\u0131 ise sosyal refah\u0131n en \u00fcst d\u00fczeyde sa\u011flanmas\u0131d\u0131r. Kaynak da\u011f\u0131l\u0131m\u0131nda etkinlik ve adalet aras\u0131nda toplum taraf\u0131ndan kabul edilebilir bir dengenin sa\u011flanmas\u0131 ile sosyal refah\u0131n en \u00fcst d\u00fczeye \u00e7\u0131kaca\u011f\u0131 kabul edilmektedir. Sosyal refah\u0131n bir\u00e7ok belirleyici unsuru olmakla birlikte en \u00f6nemlilerinden biri vergilemedir. \u00c7\u00fcnk\u00fc vergileme bireyin b\u00fct\u00e7e imkanlar\u0131n\u0131 do\u011frudan belirlerken, gelir, ikame ve karar etkileri yoluyla bireyin sosyoekonomik ya\u015fam kalitesini de etkilemektedir. Bu do\u011frultuda \u00e7al\u0131\u015fman\u0131n amac\u0131, sosyal refah ve vergileme aras\u0131ndaki ili\u015fkiden hareketle T\u00fcrkiye\u2019de uygulanan gelir vergisinin sosyal refah d\u00fczeyine etkisinin ara\u015ft\u0131r\u0131lmas\u0131 olarak belirlenmi\u015ftir. Bu ama\u00e7 \u00e7er\u00e7evesinde, kaynak da\u011f\u0131l\u0131m\u0131nda etkinlik ve adalet unsurlar\u0131 a\u00e7\u0131s\u0131ndan T\u00fcrk gelir vergisine ili\u015fkin de\u011ferlendirmeler yap\u0131lm\u0131\u015ft\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nRefah \u0130ktisad\u0131, Sosyal Refah, Vergileme, Gelir Vergisi, T\u00fcrk Gelir Vergisi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nD60, D63, H20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Refah \u0130ktisad\u0131 Kapsam\u0131nda Sosyal Refah ve Vergileme \u0130li\u015fkisi: T\u00fcrk Gelir Vergisinin De\u011ferlendirilmesi Yazar(lar): Ufuk Selen, Ebru Karas Cilt: 9 Say\u0131: 4 Y\u0131l: 2018 Sayfa: 979-993 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2018.150 \u00d6z Normatif iktisad\u0131n i\u00e7erisinde yer alan refah iktisad\u0131, alternatif durumlar\u0131n toplum taraf\u0131ndan tercih edilebilirli\u011fi \u00fczerinde […]<\/p>\n

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