International Journal of Tax Economics and Management

An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws

Author: Esra Dundar Aravacik | Published on: 31 December, 2018   Page: 1-25

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Abstract
A social state of welfare that procures a variety of economic and social policies for all to grasp some minimal standards of living, needs to inaugurate winning recruitment strategies for effectively tackling the obstacles of employment that thwart steady economic growth. Certain incentives are currently offered by the government for employers to pick, involving some tax exclusions and relief in workers’ social security obligations, in an effort to help creation of new job opportunities, lowering the risk of unemployment and an increase in tendency among youngsters and women toward joining the workforce. These incentives also serve some greater goals such as channelling investments, boosting throughput, forging business owners to achieve better in competition and thereby augmenting the overall competitive power of the country on the international arena, and perseverance of R&D efforts for technological advancement. The incentives pursued in both industrial states and developing countries on employment for economic and social purposes have been transposed to the government practice in Turkey, as well, as part of the ongoing struggle against problems of employment. This study puts the magnifying glass on the current range of tax and insurance incentives for private employers as secured by the Turkish Laws in effect, in the hope of helping a rise in employment rates. It is expected to contribute to the international scholarly literature, in that it encapsulates the legal grounds, scope, durations and conditions of availability of the legislated incentives.

Keywords
Working Life; Employment; Tax; Employer; Insurant; Social Security Contribution; Incentives.

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Aravacik, E. D. (2018), An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws. International Journal of Tax Economics and Management, 1(2), 1-25.

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    Aravacik, E. D. (2018) "An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws", International Journal of Tax Economics and Management, 1(2), pp.1-25.

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    Aravacik, E. D.. An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws. International Journal of Tax Economics and Management. 2018; 1(2): 1-25.

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    Aravacik, E. D.. An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws. International Journal of Tax Economics and Management. 2018; 1(2): 1-25.

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    Aravacik, E. D.. An Evaluation of Tax and Social Security Premium Incentives for Employers in Working Life from the Standpoint of Turkish Laws. International Journal of Tax Economics and Management. 2018; 1(2): 1-25.

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    Esra Dundar Aravacik
    Department of Healthcare Institutions Management
    Izmir Katip Celebi University
    esra.dundar@ikc.edu.tr