Tax expenditures in Turkey: Problems and evaluations
Tax expenditures express public revenues, which are dispensed through exemption, exclusion and discounts. Formation of tax expenditures statement was made obligatory by the law no. 5018. This is a positive development, in the sense of providing the connection of tax expenditures with the budget process. However, a set of problems, such as what will be taken into account as tax expenditures and the burden that tax expenditures will create in the budget or the tax burden created for the taxpayers, which are caused by the concept itself or the application, exist. Not being able to reach detailed information related to tax expenditures means these expenditures will be subject to neither parliament nor public control. © 2016 Peter Lang GmbH. All rights reserved.