Application and analysis of tax base increment in Turkey

The tax base increment, being the first with the many reasons in 1992, although the first of the many reasons in 2003, 2011, 2016 and 2018 by applying 5 times has taken its place it the Turkish tax system and tax law. Although there are many debates about this practice, which has been put into effect many times, it is ambiguous both in terms of theoretical and tax law. In addition to the benefits of this practice, such as providing cash income to the state in the short term, easing the burden of the tax administration and the judiciary, this practice has also harmful consequences such as damaging the tax justice. What is expected and thought to be good by the taxpayer and the consequences of this practice in terms of economy and public revenues is an issue that needs to be investigated. It is also not known whether the tax base increment has realized the initially planned objectives, the size of the income that the state gives up with the tax base increment, and what effect have on the taxpayers, professionals, and tax auditors. In the next stage, by collecting other data about the tax base increment from sources; The efficiency of the tax base increment has been evaluated, it has been tried to determine the approximate size of the income forgone with the tax base increment by using the case study, and it has been tried to determine what effect it has on taxpayers, professionals, and tax auditors. In this study, the concept of tax base increment is clarified in the first stage and analysis of tax base increment has been made in legal terms. In the next stage, by collecting other data about the tax base increment, effectiveness of the tax base increment was evaluated, it has been tried to determine the approximate size of the income forgone with the tax base increment by using the case study, and it has been tried to determine what effect it has on taxpayers, professionals, and tax auditors.