A reform proposal specific to the exemptions and exclusions in income tax implementation in Turkey: An assessment with selected country practices

Taxes are monetary values that the state and its authorized institutions receive from real or legal persons, forcibly and gratuitously, based on the law, in order to finance public expenditures. Taxes have an important place in the financing of public expenditures. The final result of the sovereign powers of the states is the taxation authority. Depending on the taxation authority, the tax burden arises on the taxpayers. The important thing here is to ensure a fair and balanced distribution of tax burdens. The main goal of states is to increase tax revenues. In line with this goal, sometimes tax rates are increased, and sometimes new taxes are introduced. There are also practices called tax expenditures that will increase the tax revenues of the states. These; exemptions and exemptions, tax deductions and tax deferrals. These practices also reduce the tax burden of taxpayers. In this study, exemptions and exceptions in the income tax application in Turkey were examined. The negative aspects of the exemptions and exemptions, which are handled separately in terms of seven elements of income, in terms of tax expenditures were evaluated in comparison with the practices of different countries and some suggestions were made.