Effectiveness of Tax Expenditures in Terms of Tax Revenues: Evaluation of the 2006-2018 Period

ÖZDEMİR D., TOPÇUOĞLU Ö., Kisioglu O. F.

MALIYE DERGISI, sa.176, ss.380-405, 2019 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Basım Tarihi: 2019
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.380-405
  • Atatürk Üniversitesi Adresli: Evet

Özet

Tax expenditure is the voluntary abandonment of the collection of some of the taxes in order to realize the economic and social goals of the state. With the Supply-Side Economy approach defending tax cuts for economic growth and stability, its application area has increased at the global level. In this study, the effectiveness of tax expenditures in terms of tax revenues in Turkey during 2006-2018 was estimated by using a data envelopment analysis. When the analysis results of the study were evaluated, it was seen that the years 2006, 2007, 2008, 2011, 2012, 2015 and 2016 were effective, and the years 2009, 2010, 2013, 2014, 2017 and 2018 were not effective. The most important reasons for the ineffectiveness of these years are considered to be tax amnesty, the global economic crisis and the expansionary fiscal policies implemented after the recession.