Publication: Türkiye’de ve seçilmiş bazı OECD ülkelerinde vergi harcamaları ve gerekçeleri bakımından değerlendirilmesi
Abstract
Devletler, ekonomik, sosyal, mali ve idari amaçlarını gerçekleştirebilmek için belirli mükellef grupları ve belirli faaliyet alanları üzerindeki vergi yükünü hafifletmektedir. Bu bağlamda mükellef grupları ve faaliyet alanları üzerindeki vergi yükünü azaltmak suretiyle ortaya çıkan gelir kaybı “vergi harcaması” kavramı ile ifade edilir. Vergi harcamaları muafiyet, istisna, indirimli vergi oranı, vergi ertelemesi gibi uygulamalar ile vergi sisteminde yer alır. Buna göre devletler, söz konusu ekonomik, sosyal mali ve idari hedefleri gerçekleştirebilmek amacıyla vergi harcamalarını kullanmaktadır. “Türkiye’de ve Seçilmiş Bazı OECD Ülkelerinde Vergi Harcamaları ve Gerekçeleri Bakımından Değerlendirilmesi” başlıklı çalışmanın konusu ise Türk Vergi Sistemi’nde bulunan vergi harcamaları uygulamaları ile seçilmiş OECD ülkeleri olan Amerika Birleşik Devletleri, Almanya, Fransa ve İsveç vergi sistemlerindeki vergi harcamaları uygulamalarının gerekçeleri bakımından değerlendirilmesidir. Bu kapsamda çalışma, Türkiye ve seçili OECD ülkelerinde vergi harcamalarının hangi gerekçelerle yapıldığı ve vergi harcamaları ile hangi sektör ve alanlara öncelik verildiği, vergi harcamalarının vergi gelirlerine oranla ve GSYH’ya oranla hacmi karşılaştırmalı olarak değerlendirilmiştir.
States alleviate the tax burden on certain taxpayer groups and certain fields of activity in order to achieve their economic, social, financial and administrative goals. In this context, the income loss that occurs by reducing the tax burden on taxpayer groups and fields of activity is expressed with the concept of tax expenditure. Tax expenditures are included in the tax system with applications such as exemption, exception, reduced tax rate, and tax deferral. Accordingly, states use tax expenditures to achieve economic, social, financial and administrative goals. The subject of the study titled Assessment of Tax Expenditures in Turkey and Some Selected OECD Countries in Terms of Justifications is the evaluation of tax expenditures practices in the Turkish Tax System and the tax expenditure practices in the tax systems of selected OECD countries such as the United States, Germany, France and Sweden in terms of justifications. In this context, the study will evaluate the reasons for tax expenditures in Turkey comparatively and selected OECD countries and which sectors and areas are prioritized with tax expenditures.
States alleviate the tax burden on certain taxpayer groups and certain fields of activity in order to achieve their economic, social, financial and administrative goals. In this context, the income loss that occurs by reducing the tax burden on taxpayer groups and fields of activity is expressed with the concept of tax expenditure. Tax expenditures are included in the tax system with applications such as exemption, exception, reduced tax rate, and tax deferral. Accordingly, states use tax expenditures to achieve economic, social, financial and administrative goals. The subject of the study titled Assessment of Tax Expenditures in Turkey and Some Selected OECD Countries in Terms of Justifications is the evaluation of tax expenditures practices in the Turkish Tax System and the tax expenditure practices in the tax systems of selected OECD countries such as the United States, Germany, France and Sweden in terms of justifications. In this context, the study will evaluate the reasons for tax expenditures in Turkey comparatively and selected OECD countries and which sectors and areas are prioritized with tax expenditures.