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  Citation Number 3
 Views 157
 Downloands 70
Bireysel Emeklilik Sistemi: Vergi İndirimi ve Devlet Katkısı Uygulamaları Üzerine Bir Değerlendirme
2019
Journal:  
Bulletin of Economic Theory and Analysis
Author:  
Abstract:

Çalışmada, BES’e katılımın Türkiye’de il, yaş, cinsiyet ve teşvik mekanizmaları gibi değişkenlerden anlamlı bir şekilde etkilendiği sonucuna varılmış olup vergi indirimi teşvikine göre devlet katkısı uygulamasının, kişileri daha uzun süre sistemde kalmaya teşvik edeceği ve böylece tasarruf oranlarının artırılması amacına daha fazla hizmet edeceği bulgulanmıştır. Bu çalışmada, Türkiye’de bireysel emeklilik planlarına katılımın il, yaş ve cinsiyete göre farklılaşma durumları incelenmiş olup vergi indirim teşviki ile devlet katkısı uygulamalarının sisteme girişlerdeki etkisi analiz edilmiştir. Ayrıca vergi indirim teşviki ile devlet katkısı uygulamasının kişiler açısından sağladığı getiriler karşılaştırılmıştır. Bireysel emeklilik sistemi (BES), kamu emeklilik sistemlerini tamamlayıcı rolü bulunan belirlenmiş katkı esaslı fonlu emeklilik sistemidir. BES’in iki ana fonksiyonu bulunmaktadır. Bunlar kişilerin emeklilik dönemlerine yönelik ek gelir sağlama ve ekonomideki tasarruf düzeyini artırma fonksiyonlarıdır.

Keywords:

Individual Pension System: A Assessment Of Tax Reduction and State Contribution Applications
2019
Author:  
Abstract:

In the study, the conclusion was that the participation in the BES in Turkey was significantly affected by variables such as the province, age, gender and incentive mechanisms, and according to the tax reduction incentive, the implementation of the state contribution will encourage people to stay in the system for longer periods and thus will serve more to the purpose of increasing savings rates. In this study, the situation of differentiation of participation in individual retirement plans in Turkey according to the state, age and gender has been studied and the impact of tax discount incentives and state contribution practices on the system entries has been analyzed. In addition, the tax discount incentives and the revenue provided by the implementation of government contributions are compared to persons. The individual pension system (BES) is a fixed contribution-based pension system that has a complementary role to the public pension systems. BES has two main functions. These are the functions of individuals to provide additional income for their retirement periods and to increase the level of savings in the economy.

Keywords:

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Bulletin of Economic Theory and Analysis

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

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Cite : 199
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