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Journals / Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2002 / Cilt: 21 - Sayı: 1

Vergi Harcamaları: Harcama Vergileri Açısından Analizi

FİLİZ GİRAY
Pages
27–52
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The aim of this paper is a) to identify tax expenditure concept, benchmark, to compare tax expenditures and direct public expenditures, estimation and to explain the method of valuing tax expenditures, in general. b) to analyse tax expenditures in excise taxes and to enable to use tax expenditure reports in excise tax system for Turkey.

📌 3 Key Takeaways

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Objective & Hypothesis:The expenditures being achieved by tax system can be characterized as tax expenditures.
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Key Findings & Data:In practice, tax expenditures consist of tax exemption, tax credit, lower rate, tax deduction and tax deffered.
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Conclusion & Impact:The aim of this paper is a) to identify tax expenditure concept, benchmark, to compare tax expenditures and direct public expenditures, estimation and to explain the method of valuing tax expenditures, in general. b) to analyse tax expenditures in excise taxes and to enable to use tax expenditure reports in excise tax system for Turkey.
🔬Design:Research Article
📍Scope:2001 Verileri
⚙️Variables:Domain Parameters

Abstract

The expenditures being achieved by tax system can be characterized as tax expenditures. Tax expenditures are commonly defined as " departures from a normal, benchmark and generally accepted tax structure which includes a revenue loss and designed to achieve certain economic and social objectives. In practice, tax expenditures consist of tax exemption, tax credit, lower rate, tax deduction and tax deffered. Tax expenditures reports were firstly started in Germany and the United States in the late 1960s. Other developed countries have followed them (IMF, Manual on Fiscal Transparency, 2001:1) Although tax expenditure budgets have been commonly used in many developed countries, Less developed countries haven't prepared it yet. The aim of this paper is a) to identify tax expenditure concept, benchmark, to compare tax expenditures and direct public expenditures, estimation and to explain the method of valuing tax expenditures, in general. b) to analyse tax expenditures in excise taxes and to enable to use tax expenditure reports in excise tax system for Turkey.

Özet

Vergiler aracılığıyla devletin yaptığı harcamalar, vergi harcamaları olarak nitelendirilmektedir. Vergi harcaması yaygın olarak; belirli ekonomik ve sosyal amaçlara ulaşmak için oluşturulan ve gelir kayıplarını içeren, standart ve genel kabul görmüş bir vergi yapısından ayrılma olarak tanımlanır. Uygulamada vergi harcamaları; vergi muafiyet ve istisnaları, vergi kredisi, düşük vergi oranı ve vergi ertelemesinden oluşmaktadır. Vergi harcamalarını esas alan rapor uygulaması ilk kez 1960'ların sonunda Almanya ve Amerika'da başlatılmıştır. Bu ülkeleri diğer gelişmiş ülkeler takip etmiştir (IMF, Manual on Fiscal Transparency, 2001:1). Vergi harcama bütçeleri gelişmiş ülkelerde yaygın olarak kullanılmasına rağmen azgelişmiş ülkelerde henüz uygulanmamaktadır. Bu çalışmanın amacı; a) Vergi harcaması kavramı, standartları, tahmin ve hesaplama yöntemlerini açıklamak, vergi harcaması ve doğrudan kamu harcamalarının karşılaştırılmasını yapmak, b) Spesifik olarak, harcama vergilerindeki vergi harcamalarının analizini yaparak, vergi harcaması hesaplarının henüz yapılmadığı Türkiye'de, harcama vergileri açısından vergi harcama raporlarının hazırlanabilirliğini baz alınan bir model çerçevesinde incelemektir.

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Cite This Article

GİRAY, F. (2002). Vergi Harcamaları: Harcama Vergileri Açısından Analizi. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 21 - Sayı: 1, 27–52. https://ajindex.com/articles/326643

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