The proposal was presented during a fiscal dialogue on July 30.
According to the institute's analysis, around 80% of the total tax benefit was received by the largest 10% of eligible companies, while the remaining 90% of businesses accounted for just 20% of the support provided.
The study also found that only about 30% of companies, approximately 26,500 businesses, made use of the incentive between 2022 and 2024. Around 70% of eligible enterprises, or 60,800 companies, did not benefit from the measure at all.
Based on these findings, the institute concluded that the preferential tax rate had not fulfilled its intended purpose of encouraging job creation and reducing the size of the shadow economy. Instead, researchers said, the greatest benefits accrued to large companies that were already operating in the formal sector.
The reduced 1% social tax rate currently applies to several industries. For service-sector businesses, the incentive has been extended until January 1, 2028, provided that employees receive an average monthly salary of at least 2.5 times the minimum wage.
The same preferential rate is also available to companies in the textile and knitwear, footwear, and leather goods industries, provided they meet established requirements related to wage levels and revenue structure.
In mid-July, the Ministry of Economy and Finance announced in its fiscal strategy that it plans to limit the introduction of new social tax incentives and gradually phase out existing ones.
