Turkiye Ekonomisi için Efektif Vergi Oranlarýnýn Hesaplanmasý

This study aims at computing effective tax rates on consumption, household income, labour income and capital income for the Turkish economy from the viewpoints of the methods developed by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics for the 1980 – 2006 period. Computation results, obtained from Mendoza - Razin - Tesar and Carey - Rabesona methods, with both reduced and nonreduced social security contributions, indicate a rising tendency in the tax burden on consumption and a falling tendency in the tax burden on household income. This results from a significant change in the tax burden from direct to indirect taxation in the Turkish economy. Moreover, the results of the study suggest that; (i) there is a rising tendency in the effective tax rates on both labour income and capital income and (ii) the effective tax rate on labour income remains higher than the effective tax rate on capital income.