Minimum Subsistence Allowance and Family Taxation: Examining of the Efficiency Comparison with Some Country Experiences and Turkish Case

Osman Fatih Saraçoğlu, Eren Çaşkurlu, Haydar Lütfü Ejder


Equitable taxation may be the one of much important target for the less developed countries. In those countries' living and working conditions are under certain limits. So tax reforms should include many implementations in which could be provided horizontal equity and encouraging for labour and family. There are many ways to achieve these goals in taxation. Two of them are tax credits and allowances. Especially minimum subsistence allowance is a unique implementation for equitable taxation with ability to pay criterion and family taxation, family tax credits as well. The practice of minimum subsistence reduction was not brought to the fore because of financial reasons in particular in Turkey, while amendments were being carried out in tax laws, this issue was not touched upon, which can be reforming (in case of comprising significant amounts). In other words, handling the issue with its financial aspect led to its withdrawal from the agenda, its social aspect was not taken into consideration. In this paper it is investigated the efficiency of these implementations.

DOI: 10.5901/mjss.2014.v5n2p525

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Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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