Example of Internal Tax Bleeding: "tax Expenditures"

Abstract

The issue of tax expenditures has been well known and adopted by developed countries for nearly half a century. This concept is perceived as a contradiction in that it includes the price collected as "tax ile and the price spent as" expenditure. It also reminds us of any administrative and legal expenses related to the collection of the tax, but it is not used in this sense. The concept of tax expenditure has the same meaning in theory. It is used as a concept that reduces the tax burden of taxpayers for various purposes and expresses regulations such as exemptions and exemptions in public. But, although it is the same definition in some respects, it does not have a structure suitable for international comparisons since it imposes different meanings in terms of scope. This study aims to describe the theoretical framework and reasons for assets of tax expenditures, and discussing its size and results in Turkey to attract the attention of business and politics. © Peter Lang AG 2020.