Abstract:

The main purpose of this study is to propose a tax rule to put the Turkish Social Security System on a sustainable and effective basis. Although there are many studies on the tax rule on the studies in Turkish, any available study on the tax rule has been found in the social security system. As the studies aside from the Turkish is examined, it has been observed that the European Union countries have applied tax rules for the social security system since 1992. In this study, a tax rule was proposed for the Turkish Social Security System in line with the European Union case. In addition, it was determined that the 65th article of the Constitution was generally legally approached in the national literature and that the fiscal and economic impacts of the considered article on the Turkish Social Security System were neglected and a new interpretation was proposed in accordance with the proposed fiscal rule framework. As a result of the analysis, it was emphasized that the proposed fiscal rule framework for controlling the unsustainable deficits of the Turkish Social Security system is not a definite solution, but that the proposed institutional arrangements with this framework would provide significant improvements. Keywords: Turkish Social Security System, Constitution and 65.Article, Fiscal Rule, Social Security Deficits JEL Classification: H55, H60

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