Vergilendirmeye Yönelik Hukuki Gelişmelerin Bireysel Emeklilik Sistemine Etkisi
Journal Title: SGD - SOSYAL GUVENLIK DERGISI - Year 2018, Vol 8, Issue 1
Abstract
Individual pension system which is a critical means of saving for Turkish economy provides collateral to every segment of society against the risk of elderliness. This system which has been developing in terms of legally and economically since 2003, the year it began to be implemented, has become mandatory after several alterations. Besides, the system which will continue to be implemented under the name of automatic participation has experienced structural problems and failures related to these problems. The system faced equality and fairness principles in taxation and double taxation problems before 2012 and the adjudication was resulted on behalf of the participants. After this development, the legislator projects radical changes in the system. The aim of this present study is to deal with the important legal alterations in Turkish individual pension system throughout the years and to point the effects of these alterations on the system. Accordingly, this study is important in terms of identifying the operability of individual pension system, besides tax incentive and state subvention. The data of between the years of 2003-2006 were used in this study. The contribution paid to the system and the alterations occurred in the number of the participants were determined through descriptive statistics, variance and regression analyses which were realized through SPSS program.
Authors and Affiliations
Serkan Acuner, Ali Sait Albayrak
Keywords
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