Analysing and critising the efficiency of tax incentives towards regional development in Turkey

As a result of significant crisis the countries has suffered in thebeginning of 20th century, particularly Post-World War I, these diversitieswhich have been categorized as the developed and underdevelopedaccording to development levels and observed international dimension, itsdensity varies though-have turned into an impressive state amongst bothdeveloped and underdeveloped regions. Having underdeveloped ordeveloping regions developed has been considered first requirement forelimination all sorts of inequality amongst essential objectives of economicdevelopment policy, or abolishing only socio-economic developmentdiversities in narrow sense.The analysis of efficiency and functionality of tax incentives measuresfrom the viewpoint of reconfiguration -oriented regional policies ondistribution of public resources, economic activities and interregionalpopulation bears fundamental. In consequence of study carried out with suchviewpoint when the structure of the tax incentives measures drawn up in theincevtive and tax Laws which possess such a structure away from region -based selectivity is compared with other factors, in the regions encounteringsubstantial issues It is being seen that it did not provide any contribution insecuring regional development at a considerable scale. Arrangement andimplementation of incentive policies away from policy concerns and it isrequired that the incentive policies be arranged being away from politicalconcerns and according to a new region classification which is free frompolitical concers of incentive policies and be implemented augmented insense of its selectivity making the incentives spread all sectors, regions andprovinces and selective policy be adopted.