Publication: İşletme yönetiminde kayıt dışı istihdamı azaltmada sigorta prim teşviklerinin rolü ve bir araştırma
Abstract
Çalışma hayatında kayıt dışı istihdamın yaygınlığı, istihdam ilişkisinin var olmasına rağmen bu ilişkinin yasal ve kurumsal mekanizmalara bildirilmemesinden kaynaklanmaktadır. Kayıt dışı çalışmanın arkasındaki nedenler incelendiğinde; sosyoekonomik koşulların yanı sıra, işletmelerin maruz kaldığı yüksek mali yüklerin özellikle sigorta primleri ve vergisel yükümlülükler önemli bir etken olduğu görülmektedir. Bu noktada, işletme yönetiminde devlet tarafından uygulamaya konulan sigorta prim teşvikleri, destekleri ve indirimleri; kayıt dışı istihdamla mücadelede önemli bir araç olarak değerlendirilmektedir. Tez çalışması kapsamında, Ankara ilinde görev yapan SGK personelinden sosyal güvenlik denetmen ve denetmen yardımcıları ile sosyal güvenlik uzman ve uzman yardımcılarından örneklem olarak seçilen 111 kişi ile tek sorudan oluşan derecelendirme yöntemi kullanılarak oluşturulan bir soru formu hazırlanarak saha çalışması yapılmıştır. Yapılan anket çalışması sonucu ulaşılan veriler, nitel veri analize uygun hale getirilerek işletme yönetiminde kayıt dışı istihdamı azaltmada söz konusu teşvik uygulamalarının rolü ele alınarak yorumlanmış olup öneriler geliştirilmeye çalışılmıştır.
The prevalence of unregistered employment in working life stems from the fact that although there is an employment relationship, this relationship is not reported to legal and institutional mechanisms. When the reasons behind unregistered employment are analyzed, it is seen that in addition to socioeconomic conditions, high financial burdens, especially insurance premiums and tax liabilities, are an important factor. At this point, insurance premium incentives, supports and discounts introduced by the government in business management are considered as an important tool in the fight against unregistered employment. Within the scope of the thesis study, a questionnaire consisting of a single question using the rating method was prepared and a field study was conducted with 111 people selected as a sample from the social security auditors and assistant auditors and social security experts and assistant experts among the SGK personnel working in Ankara. The data obtained as a result of the questionnaire study were made suitable for qualitative data analysis and the role of these incentive practices in reducing unregistered employment in business management was interpreted and interpreted and suggestions were tried to be developed.
The prevalence of unregistered employment in working life stems from the fact that although there is an employment relationship, this relationship is not reported to legal and institutional mechanisms. When the reasons behind unregistered employment are analyzed, it is seen that in addition to socioeconomic conditions, high financial burdens, especially insurance premiums and tax liabilities, are an important factor. At this point, insurance premium incentives, supports and discounts introduced by the government in business management are considered as an important tool in the fight against unregistered employment. Within the scope of the thesis study, a questionnaire consisting of a single question using the rating method was prepared and a field study was conducted with 111 people selected as a sample from the social security auditors and assistant auditors and social security experts and assistant experts among the SGK personnel working in Ankara. The data obtained as a result of the questionnaire study were made suitable for qualitative data analysis and the role of these incentive practices in reducing unregistered employment in business management was interpreted and interpreted and suggestions were tried to be developed.