Vergileme İlkeleri Çerçevesinde Ücretliler Bakımından Mesleki Harcamalara Bakış: Akademisyenler Üzerine Bir Alan Araştırması(An Approach To Employee Work-related Expenses within The Framework of Taxing Principles: Field Research on Academics)

Abstract

The subject of the study is tax burden on employees who are one of the income tax groups and the purchasing power of employees, within the framework of taxing principles. The heavy tax burden on employees in Turkish Tax System is claimed. Moreover a field research is done on the academics that are making high work-related expenses compared to their salaries. Descriptive analysis and analysis of variance tests are done accordingly. It is determined that academics strongly agree with the statements that increasing purchasing power via tax advantages encourages academic studies. In order to realize conformity of employee salaries with the taxing principles such as ability-to-pay and tax justice principle, purchasing power of academics to make work-related expenses should be increased. Improvement suggestions for Turkish Tax System related to the employees are proposed accordingly.

Keywords

• Ücretliler
• Vergileme İlkeleri
• Mali Güç
• Gelir Vergisi
• Mesleki Harcama Gücü
• Mesleki Harcamalar
• Employees
• Taxing Principles
• Ability-to-Pay
• Income Tax
• Purchasing Power
• Work-related Expenses