Mirdec 14.th 2019 İstanbul, İstanbul, Türkiye, 7 - 09 Ekim 2019, ss.1-15
A proposal for the effective use of tax expenditures in Turkey
The concept of tax expenditure has a history of approximately 70 years. The necessity of establishing a policy on tax expenditures has just started to be noticed by many countries. Tax expenditure policy is by nature a part of both public expenditure policies and tax policies. Therefore, it is an important tool that can be used to solve the economic or social problems faced by states and to reach strategic goals.
Developing a correct tax expenditure policy is also essential for the state to perform its duties in the best way and to use public resources effectively.
The aim of this study is to emphasize the importance of tax and spending policies in Turkey to discuss the conditions necessary for the successful implementation of a tax expenditure policies.