Govermental financial support and tax incentives of agriculture sector in Turkey

Agriculture has always been the keystone in the field of both production and consumption. At the commercial point, it becomes more of an issue of employment and production. Our country is said to be a land of agriculture but influece of agriculture market in the general economy is decreasing. In addition to this, employement, agricultural products and animal products are also being decreased. Especially import on animal market is increasing. To ensure more invensment in agricultural sector in Turkey to ensure the growth in numbers of employement, by the hand of the government itself through ministry of food, agriculture and livestock, the govermantal support is maintained for agriculture, animal husbandry, a healthy environment with licensed stockings for these product to be delivered to puclic in good conditions. Also Turkey's integration process to EU's Common Agriculture Policy is vital for agriculture sector. Through the IPARD program which is established during the Common Agriculture Policy process, the projects and supports in the field of agriculture have been a huge advantage for the producers. On the other hand; our country plays a huge role on regional growth in agricultural sector. In this purpose, theorical and historical point of view to the concept of taxing and agriculture sector have been examined at the first section of the study and govermental supports and encouragement at the second section. In the last chapter, the EU's Common Agricultural Policy in the integration process, Turkey's IPARD program and the implementation of the Common Agricultural Policy, the effects were examined in our country. Key Words: Agriculture, State Supports, Tax, Tax Incentives, Turkey