Assessment of Tax Expenditures in Turkey in Terms of Taxation Functions: 2019-2023
It can be stated that the state has turned to the non-financial functions of taxation with the tax expenditure practices, with the abandonment ofa part of the current period tax collection. Purpose of tax expenditures can be explained by the aim of improving macroeconomic indicators such as economic...
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2021-05-01
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| Series: | Maliye Çalışmaları Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/3700EE87E86145CC9544BF540DE85424 |
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