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Türkiye’de Bireysel Emeklilik Sistemi: 2012 Sonrasý Yapýlan Reformlar ve Beklentiler

Author

Listed:
  • Sümeyra KARA

    (Türkiye Bilimsel ve Teknolojik Araþtýrma Kurumu (TUBÝTAK), Ankara)

  • Yýlmaz YILDIZ

    (Hacettepe Üniversitesi, ÝÝBF, Ýþletme Bölümü, Ankara)

Abstract

Birçok ülkede, yapýlan reformlarla birlikte kamu emeklilik sistemlerinin yaný sýra özel yönetimli belirli katký esaslý emeklilik planlarýnýn rolünün arttýðý görülmüþtür. Bu çerçevede emeklilik tasarruflarýnýn bireyselleþmesi de artýþ göstermiþtir. Türkiye’de de emeklilik tasarruflarýnda bireyselleþme 2003 yýlýnda bireysel emeklilik sistemine geçiþle birlikte gerçekleþmiþ ve son yýllarda yapýlan reformlarla birlikte bireysel emeklilik tasarruflarý artýþ göstermiþtir. Bu çalýþmanýn amacý Türkiye’de bireysel emeklilik sisteminin yapýsýnýn tartýþýlmasý ve son mevzuat düzenlemeleri ile yapýlan deðiþikliklerin etkilerinin incelenmesidir. Türkiye’de bireysel emeklilik sistemine iliþkin temel göstergelerin yýllar içindeki seyri deðerlendirildiðinde genel olarak sisteme artan bir ilginin olduðu gözlenmektedir. Bu ilgi artýþýnda sistemin tanýtýmýnýn yaný sýra, kamu emeklilik sisteminden emekli olmanýn son yapýlan parametrik deðiþimler içeren reformlarla birlikte güçleþmesi, vergi avantajý ve devlet katkýsý teþviklerinin etkili olduðu düþünülmektedir

Suggested Citation

  • Sümeyra KARA & Yýlmaz YILDIZ, 2016. "Türkiye’de Bireysel Emeklilik Sistemi: 2012 Sonrasý Yapýlan Reformlar ve Beklentiler," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(1), pages 23-45.
    • Handle: RePEc:eco:journ4:2016-01-3
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    Keywords

    Bireysel Emeklilik; Sosyal Güvenlik Sistemi; Reform; Türkiye;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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