Özet:

In a period of approximately a hundred years, public expenditures have increased significantly in real terms with the changing understanding of government. It was necessary to find new public revenue sources to finance the increasing public expenditures due to many factors such as the social transformation after the industrial revolution, the clarification of the social welfare state concept and the increase in the state's intervention in the economy. In its most general form; with the spread of social security services, which are one of the most important parts of social welfare, the source used to finance the provision of these services is called social parafiscal incomes. Social parafiscal revenues, unlike traditional public revenues, are not included in the budget. However, the insufficiency of social parafiscal revenues directly and indirectly affects the public economy, especially the budget. One of the economic variables most affected by social parafiscal income is unemployment. Social parafiscal incomes, which directly affect economic and social life through the labor factor, are closely related to labor costs. Taxes on employment and social parafiscal incomes are important determinants of labor costs and have a serious impact on employment. Forming the legal infrastructure of working life over the years, measuring and understanding the impact of social parafiscal incomes, whose importance and volume are increasing, on unemployment, which is one of the most important economic problems, will contribute to the solution of the problem. For this reason, the study tried to show the effects of social parafiscal incomes on unemployment in Turkey for the period 1980-2021 by using the "Fractional Frequency Fourier Autoregressive Lag Distributed Cointegration Test". As a result of the analysis, a significant relationship was found between social parafiscal incomes and the unemployment rate.

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