Tax expenditure implementations and analysis of the it's effects

The state to meet the needs of community use set of tools to achieve the public objectives. Accordingly, tax expenditures are fiscal policy tool used by the state?s tax system. These applications are hidden in tax law. It is difficult to distinguish whether a tax provision is tax expenditures. For this reason, there are difficulties in the calculation and evaluation of the results. Similarly, Tax expenditure and concepts associated with them are different from country to country.There are similarities and differences between public spending and tax expenditures. Due to the similarities of tax expenditures can be seen as public spending. However, tax expenditures are different applications from public spending. Decrease in the the budget tax revenues is net result of the tax expenditures. Despite the decline in tax revenues, the tax expenditures have remained out of budget control. Recently, countries are trying to examine more detail to the tax expenditures for principle of fiscal transparency.Countries broadcast tax expenditure reports of them. These reports include estimates of tax expenditures. In some countries, reports provide more detailed information for tax expenditures. Expired and introduced new tax expenditures have reported. This countries also publish their security degree of tax expenditures. Other some countries, the tax expenditure estimate by the types or functions of tax.An aim that can be realized by government expenditures can be provided by tax expenditures, too. Therefore, tax expenditures are widely used in countries. However, there is not standard implementation of tax expenditures. Tax expenditure in a country may not give the same results in other countries. For this reason, tax expenditures should be defined, identified and economic consequences calculated. Key Words: Tax Expenditure, Government Expenditure, Budget, Transparency of Finance