Analysis of Tax Expenditures in Türkiye and OECD Countries and Evaluation in Terms of Purposes


BİRİNCİ N.

MALIYE DERGISI, no.185, pp.125-153, 2023 (ESCI) identifier

  • Publication Type: Article / Article
  • Publication Date: 2023
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI)
  • Page Numbers: pp.125-153
  • Karadeniz Technical University Affiliated: Yes

Abstract

Governments of many countries are struggling with imbalances in public finances, budget deficits and rising public debt. In such an environment, it is important to focus on and analyze the privileges that arise on the basis of the tax law and are described as tax expenditure. The aim of this study is to examine the impact of tax expenditures, also known as extra-budgetary expenditures, on the budget and to reveal which of the social and economic purposes are more dominant in these expenditures. In this regard, tax expenditures in Turkey and OECD countries have been analyzed in terms of their fiscal effects, their shares in certain macroeconomic quantities, and the economic and social purposes they are aimed at. The study concluded that social purposes are at the forefront in tax expenditures.