Publication: Vergi harcamaları : Nordik Ülkeleri ve Türkiye
Abstract
VERGİ HARCAMALARI: NORDİK ÜLKELERİ ve TÜRKİYE Devlet ekonomik hayata vergi harcaması uygulamasıyla ekonomik, sosyal ve idari sebeplerle müdahalede bulunmaktadır. Vergi harcamaları devletçe belirlenmiş önceliklere uygun davranmak için özel karar almayı teşvik eden sübvansiyonları sağlayan, hem de ödenecek vergiyi azaltır. Bu müdahale vergi sistemi araçları kullanılarak yapılmaktadır. Bu bağlamda; istisna, muafiyet, düşük vergi oranları, erteleme yoluyla belirli sınıftan kişiler ya da faaliyetler desteklenmektedir. Söz konusu alanlarda yapılan destekler devleti gelir kaybına uğratmaktadır. Gelişmekte ve gelişmiş ülkeler açısından vergi harcamaları uygulamaları farklılık göstermektedir. Bu hususta vergi harcamaları bütçede saydamlığa hizmet ederken, devlete ek idari maliyetleri olmaktadır. Vergi Harcamaları, Nordik Ülkeler
Goverment intervene the economic life through the aplication of tax expenditures for economic, social and administrative reasons. Tax expenditures are to comply with the priorities determined by the government for encouraging private decision-making providing subsidies, as well as relieving taxpayers by reducing the tax payable. These interventions are carried out using the tax system tools. In this context; exceptions, exemptions, low tax rates, through deferral of certain classes of persons or activities are supported. The area in question suffered a loss in government revenues is due to the support. Developing and developed countries in terms of tax expenditure applications vary. In this regard, while tax expenditures provide budget transparency, it has some additional administrative costs. Key Words: Tax Expenditures, Nordic Countries
Goverment intervene the economic life through the aplication of tax expenditures for economic, social and administrative reasons. Tax expenditures are to comply with the priorities determined by the government for encouraging private decision-making providing subsidies, as well as relieving taxpayers by reducing the tax payable. These interventions are carried out using the tax system tools. In this context; exceptions, exemptions, low tax rates, through deferral of certain classes of persons or activities are supported. The area in question suffered a loss in government revenues is due to the support. Developing and developed countries in terms of tax expenditure applications vary. In this regard, while tax expenditures provide budget transparency, it has some additional administrative costs. Key Words: Tax Expenditures, Nordic Countries