Tax expenditures in the European Union and Turkey

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Thesis Type: Postgraduate

Institution Of The Thesis: Orta Doğu Teknik Üniversitesi, Faculty of Economic and Administrative Sciences, Department of Political Science and Public Administration, Turkey

Approval Date: 2010

Student: ZEYNEP COŞKUN

Supervisor: GAMZE AŞÇIOĞLU ÖZ

Abstract:

This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU’s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU’s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey’s tax laws will be explained followed by an evaluation of to what extent Turkey’s tax expenditures are harmonized to the EU.