Tax expenditures in the European Union and Turkey

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Tezin Türü: Yüksek Lisans

Tezin Yürütüldüğü Kurum: Orta Doğu Teknik Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Siyaset Bilimi ve Kamu Yönetimi Bölümü, Türkiye

Tezin Onay Tarihi: 2010

Öğrenci: ZEYNEP COŞKUN

Danışman: GAMZE AŞÇIOĞLU ÖZ

Özet:

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.