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The Distributional Effects of Tax Policy: Tax Expenditures in Turkey

The Distributional Effects of Tax Policy: Tax Expenditures in Turkey

Ömer Faruk Batırel
Copyright: © 2016 |Pages: 38
ISBN13: 9781522500537|ISBN10: 1522500537|EISBN13: 9781522500544
DOI: 10.4018/978-1-5225-0053-7.ch018
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MLA

Batırel, Ömer Faruk. "The Distributional Effects of Tax Policy: Tax Expenditures in Turkey." Handbook of Research on Public Finance in Europe and the MENA Region, edited by M. Mustafa Erdoğdu and Bryan Christiansen, IGI Global, 2016, pp. 391-428. https://doi.org/10.4018/978-1-5225-0053-7.ch018

APA

Batırel, Ö. F. (2016). The Distributional Effects of Tax Policy: Tax Expenditures in Turkey. In M. Erdoğdu & B. Christiansen (Eds.), Handbook of Research on Public Finance in Europe and the MENA Region (pp. 391-428). IGI Global. https://doi.org/10.4018/978-1-5225-0053-7.ch018

Chicago

Batırel, Ömer Faruk. "The Distributional Effects of Tax Policy: Tax Expenditures in Turkey." In Handbook of Research on Public Finance in Europe and the MENA Region, edited by M. Mustafa Erdoğdu and Bryan Christiansen, 391-428. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-5225-0053-7.ch018

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Abstract

This chapter first discusses the Turkish tax policy performance for the period of 2004-2013 in terms of equitable distribution of tax burdens. Then, it examines tax expenditures, which are believed to be one of the main sources of inequity in tax burden distribution, in terms of equity and fiscal transparency grounds. The chapter also estimates tax expenditure figures based on very limited data in Turkey. One of the main findings of the chapter is that because fiscal transparency and non-discrimination principles of taxation are violated in Turkey, there are considerable amount of hidden tax reliefs that are not counted as tax expenditures in the Turkish tax system.

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