The Development of Tax Expenditures (France, Sweden, Mexico, Australia, 2016-2023)

Furkan Şanlı; Ahmet Tekin

Makale detayları

The Development of Tax Expenditures (France, Sweden, Mexico, Australia, 2016-2023)

Yazarlar:

Furkan Şanlı | Ahmet Tekin

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 11, pp.41-62

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001292058

pISSN:

2791-9579

Anahtar kelimeler:

Özet:

 The foregone revenue due to the application of exemptions or special tax regimes, which are designed to support or encourage certain economic sectors, activities, or regions, is defined as tax expenditures. Governments implement incentive programs for social and economic life through tax expenditures. Tax expenditures can also be used as an effective tool in achieving growth and development goals, which are among the modern functions of taxation. Countries concretize tax expenditures through exemptions, deductions, credits, and other similar practices they incorporate into their tax systems. Tax expenditures, within the framework of budgetary principles, are subject to the approval of legislative bodies as part of the budget. In this way, transparency and accountability are ensured.In this study, the development of tax expenditures has been examined for the period of 2016-2023 in France, Sweden, Mexico, and Australia, which are also members of the OECD.

 The foregone revenue due to the application of exemptions or special tax regimes, which are designed to support or encourage certain economic sectors, activities, or regions, is defined as tax expenditures. Governments implement incentive programs for social and economic life through tax expenditures. Tax expenditures can also be used as an effective tool in achieving growth and development goals, which are among the modern functions of taxation. Countries concretize tax expenditures through exemptions, deductions, credits, and other similar practices they incorporate into their tax systems. Tax expenditures, within the framework of budgetary principles, are subject to the approval of legislative bodies as part of the budget. In this way, transparency and accountability are ensured.In this study, the development of tax expenditures has been examined for the period of 2016-2023 in France, Sweden, Mexico, and Australia, which are also members of the OECD.

 The foregone revenue due to the application of exemptions or special tax regimes, which are designed to support or encourage certain economic sectors, activities, or regions, is defined as tax expenditures. Governments implement incentive programs for social and economic life through tax expenditures. Tax expenditures can also be used as an effective tool in achieving growth and development goals, which are among the modern functions of taxation. Countries concretize tax expenditures through exemptions, deductions, credits, and other similar practices they incorporate into their tax systems. Tax expenditures, within the framework of budgetary principles, are subject to the approval of legislative bodies as part of the budget. In this way, transparency and accountability are ensured.In this study, the development of tax expenditures has been examined for the period of 2016-2023 in France, Sweden, Mexico, and Australia, which are also members of the OECD.

 Vergi harcamaları, belirli bir ekonomik sektörleri, faaliyetleri , bölgeleri desteklemek veya teşvik etmek için düzenlenmiş muafiyetlerin veya özel vergi rejimlerinin uygulanması nedeniyle vazgeçilen gelir olarak tanımlanmaktadır. Devletler vergi harcamaları aracılığıyla sosyal ve ekonomik hayata yönelik teşvik uygulamalarını gerçekleştirmektedir. Verginin modern fonksiyonları içerisinde yer alan büyüme, kalkınma hedeflerine ulaşmada da vergi harcamaları etkin bir araç olarak kullanılabilmektedir. Ülkeler uyguladıkları vergi sistemlerinde yer verdikleri istisna , muafiyet, indirim ve benzeri uygulamalarla vergi harcamalarını somutlaştırmaktadırlar. Vergi harcamaları bütçe ilkeleri çerçevesinde bütçenin eki olarak yasama organlarının onayından geçmektedir. Böylece saydamlık ve hesap verilebilirlikte gerçekleştirilmektedir. Bu çalışmada OECD üyesi ülkelerden Fransa,İsveç, Meksika, Avustralya, da vergi harcamalarının gelişimi 2016-2023 dönemi dikkate alınarak incelenmeye çalışılmıştır.

Makale detayları

The Development of Tax Expenditures (France, Sweden, Mexico, Australia, 2016-2023)

Yazarlar:

Furkan Şanlı | Ahmet Tekin

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 11, pp.41-62

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001292058

pISSN:

2791-9579

Tax expenditure

exemption

tax reduction

tax incentives.Vergi harcaması

istisna

muafiyet

vergi indirimi

vergi teşvikleri.

Sayı

Makale detayları

Yazarlar: Furkan Şanlı | Ahmet Tekin

Yayıncı: Kütahya Dumlupinar University

Dergi: Dumlupınar Üniversitesi İİBF Dergisi Issue 11, pp.41-62

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001292058

pISSN: 2791-9579

Sayı

Yazarlar:

Furkan Şanlı | Ahmet Tekin

Yayıncı:

Kütahya Dumlupinar University

Dergi:

Dumlupınar Üniversitesi İİBF Dergisi Issue 11, pp.41-62

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001292058

pISSN:

2791-9579