Giray, FilizÖmür, Özgür Mustafa2024-06-252024-06-252021-01-011300-3623https://d1wqtxts1xzle7.cloudfront.net/78735818/Sosyal_Parafiskal_Gelir_Esnekligi-libre.pdfhttps://hdl.handle.net/11452/42316Social parafiscal income, which is the source of funding for social security services, is the type of income that has the largest share in public income after taxes. Social parafiscal revenues are the main source of funding for social security services, which make up a significant proportion of welfare spending. The aim of this study is to analyze social parafiscal income elasticity of Turkey and other OECD (Organization for Economic Development and Cooperation) member countries comparatively, using panel data method based on data for the period 2001-2019. As a result of the analysis, a significant and positive relationship was determined between the change in gross domestic product (GDP) by year and the change in total social security contributions by year.eninfo:eu-repo/semantics/closedAccessSecurity contributionsPayroll taxesFinanceSocial parafiscal incomeElasticity of social parafiscal incomeEmployment taxesFinancing of social securitySocial sciencesBusiness, financeBusiness & economicsArticle0006796802000036175180