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Tax Expenditures: Its Development in England, Chile, Spain, Turkey (2016-2023)

Author

Listed:
  • Furkan Şanlı

    (Eskişehir Osmangazi University)

  • Ahmet Tekin

    (Eskişehir Osmangazi University)

Abstract

The foregone revenue due to the application of exemptions or special tax regimes, which are designed to support or encourage certain economic sectors, activities, or regions, is defined as tax expenditures. Governments implement incentive programs for social and economic life through tax expenditures. Tax expenditures can also be used as an effective tool in achieving growth and development goals, which are among the modern functions of taxation. Countries concretize tax expenditures through exemptions, deductions, credits, and other similar practices they incorporate into their tax systems. Tax expenditures, within the framework of budgetary principles, are subject to the approval of legislative bodies as part of the budget. In this way, transparency and accountability are ensured. This study aims to examine the development of tax expenditures in the UK, Finland, Chile, Spain, and Turkey, which are members of the OECD, for the period of 2016-2023.

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Handle: RePEc:bau:ijaefs:v:8:y:2023:i:1:id:142
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