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Journals / Sosyal Güvence / 2025 / Sayı: 28

Income Enhancing Practices For Working Poor: Tax Credit Phenomenon In The United Kingdom

Çalışan Yoksullara Yönelik Gelir Arttırıcı Uygulamalar: İngiltere’de Vergi İndirimi Olgusu

Gamze İsmailoğlu, Bora Balun

Pages
1617–1640
Publication Date
2025-07-01
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Abstract

Working poverty refers to the situation where individuals are employed but fail to achieve an income level sufficient to meet their basic needs. This study prepared to examine the issue of working poverty in the United Kingdom and the tax credit policies implemented to address this issue. The study addresses the causes, dynamics, and consequences of working poverty, analyzes the situation in the United Kingdom, and examines the social assistance and tax systems implemented in this context. Data were obtained from relevant literature and official data sources from the United Kingdom. The findings reveal that tax credits are effective in reducing working poverty rates in the short term but are criticized in the long term due to various shortcomings in the system. Additionally, the study highlights that these policies led to certain problems associated with economic crises and increased social welfare expenditures. The introduction of Universal Credit in 2012, which unified the assistance system, is regarded as a significant turning point. This study also aims to contribute to the social policy literature, particularly in terms of the effectiveness of social assistance and the long-term impacts of tax reduction policies.

Özet

Çalışan yoksulluğu, bireylerin istihdamda olmalarına rağmen temel ihtiyaçlarını karşılayacak düzeyde gelire ulaşamaması durumudur. Bu çalışma, İngiltere'de çalışan yoksulluğu olgusunu ve bu sorunla mücadelede uygulanan vergi indirimi politikalarını incelemek amacıyla hazırlanmıştır. Çalışmada, çalışan yoksulluğunun sebepleri, dinamikleri ve sonuçları ele alınmış; İngiltere’deki durum ve bu kapsamda uygulanan sosyal yardımlar ile vergi sistemleri analiz edilmiştir. Veriler, ilgili literatür ve Birleşik Krallık'a ait resmi kaynaklardan elde edilmiştir. Bulgular, vergi indirimlerinin kısa vadede çalışan yoksulluğu oranlarını azaltmada etkili olduğunu ancak uzun vadede sistemin çeşitli eksiklikleri nedeniyle sorunlara yol açtığını göstermektedir. Ayrıca, bu politikaların ekonomik krizler ve sosyal refah harcamalarındaki artışla ilişkilendirilen bazı problemlere yol açtığı anlaşılmaktadır. 2012 yılında uygulamaya konulan ve yardım sistemini birleştiren Genel Kredi uygulaması ise çözüm olarak değerlendirilmektedir. Çalışmanın, özellikle sosyal yardımların etkinliği ve vergi indirimi politikalarının uzun vadeli etkileri açısından sosyal politika literatürüne katkı sunması hedeflenmektedir.

Keywords
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Cite This Article

İsmailoğlu, G., Balun, B. (2025). Income Enhancing Practices For Working Poor: Tax Credit Phenomenon In The United Kingdom. Sosyal Güvence, Sayı: 28, 1617–1640. https://doi.org/10.21441/sosyalguvence.1622069

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