Kurumlar Vergisine İlişkin Vergi Harcamalarının Vergileme İlkeleri Açısından Değerlendirilmesi
Yıldız , Ramazan
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The state re-transfers the revenues collected, mainly taxes, to the market through public expenditures, thus steering the economic life through fiscal policy. Taxes, which are the most significant sources of income of the state, are increased, decreased or completely remove in accordance with the preferences of fiscal policy. The state protects the sectors it intends to empower, the groups required to be socially protected or the taxpayers that it needs separate due to other reasons by providing tax advantages. The facilitation or incentives provided by the state by the partial or whole exemption of the taxpayers from the due taxes are called tax expenditures. This study includes the development of tax expenditures, estimation and budgeting methods, and their significance in fiscal policy. Additionally, tax expenditures as set forth in the corporate tax law are explained, assessed in detail and their impact on the Turkish economy was studied. Total tax incomes and tax expenditures were compared and new proposals for tax policy were brought forward.
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