Bütçe Kanununa Ekli Vergi Harcamaları Listesinin Mevzuatla Ücret Gelirlerine İlişkin Getirilen Muafiyet, İstisna ve İndirimler Bağlamında Analizi

Tax is the most important resource used in order to finance public expenditures. From time to time, states abondon public financing preference and interviene in the economical and social life through tax. This interference happens through the tax expenditures consisting of tax exceptions, exemptions and discounts which result in loss of revenue for the state and which have, in reality, a similar impact on the public expenditures but these tax expenditures are different in their manner of execution. This study examines, in a comparative manner, the exceptions, exemptions and discounts applicable to wages under the relevant legislation and the list of tax expenditures annexed to the budget act and analyses whether the exceptions and privilages applicable to wages and which are not mentionned in the tax expenditures list represent a standard tax practice.