Özet:

There have been three trends in the optimal tax policy, which are to place a levy on personal income proportio- nally, employ a zero tax rate for higher income and make taxation shift to indirect taxes. Taxation in Turkey has been shifting to personal income tax on wage earners and indirect taxes. As of 2015, oversixty-five percent of employees are made of wage earners and casual workers, and taxes charged from these groups compose thir- teen percent of tax receipts and almost sixty percent of personal income tax. This study evaluates the stability of personal income tax on wage earners for Turkish tax system between the years of 2004 – 2015 according to Haughton’s method. In 2015, personal income tax which creates twenty-five percent of tax receipts has lower volatility is crucial for tax stability. As a result, personal income tax on wage earners is not observed to create positive impacts on tax receipts whereas it creates positive impacts on personal income tax 

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