International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

 

Tax Expenditure and the Situation in Turkey
Assistant Professor Engin Oner

Abstract
Diverged from the standard tax system in order to be used for several economic, fiscal and social purposes, tax expenditures occur as preferential taxation regulations and cause losses to the state. In practice, tax expenditures are implemented as tax exemption, discount and exclusion, tax credits (deductions), discounted rates (tax concession) and tax postponement. In order to succeed in the fiscal policies being followed, it is important to review the provisions of tax laws and other laws in detail, to completely estimate and report the expenditures and to pay particular attention to the budgeting period. While between the years of 2006 and 2010 tax expenditures in Turkey were averagely 8 % of the total tax incomes, the tax expenditures in relation with direct taxes had a rate higher than 80 % in the total tax expenditures.

Full Text: PDF