Tekin, Ahmet Eskişehir Osmangazi Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , Gürçam, Özlem Sökmen Iğdır Üniversitesi - İlahiyat Fakültesi Dergisi, Turkey

TAX EXPENDITURES: SOME SELECTED OECD COUNTRIES

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Tax expenditure is defined as the renounce of the income for the government that will take support certain activities. From a different viewpoint, tax expenditure is expressed as revenue parted with the state s tax system. As it is understood by this definition, tax expenditure while it is needed to subject to tax, because of different economic and sociologic causes of state, it is named as tax allowance or tax deduction it is also explained as renounce tax income through the applications. In general, it is possible to list types of tax expenditures as tax allowance, tax deduction; tax postponing and tax credits in the form. In this study, the application of tax expenditures are interpreted of among the OECD countries such as US, UK, Spain, France and Italy. Tax expenditure types of countries, the evaluation of tax expenditure report, the applied loads in the GDP share of taxes and spending of tax expenditures includes this study’s subjects and the countries are examined in comparison with the direction of tax expenditures.

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Tax Expenditure , Tax Expenditure Reports , Tax Allowances , Tax Credits

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

158