Assessment of Tax Expenditures in Turkey in Terms of Taxation Functions: 2019-2023

It can be stated that the state has turned to non-financial functions of taxation with tax expenditure practices, abandonment of a part current period collection. Purpose expenditures explained by aim improving macroeconomic indicators such as economic growth, stability, efficiency in resource distribution and ensuring fair income distribution. Tax are generally incurred exemptions, exemptions deductions practices. The system within expenditure, size it is important for types Turkey. forgoes receivables short term leaves collection long term, focuses on social objectives term. Especially improvement indicators, more revenues will collected This study aims include financial 2019 2023 Turkey evaluated using a variety terms taxation. Analyzes were made descriptive model, one qualitative research methods, documentation analysis technique, techniques. As result Turkey’s targets moving towards this process was concluded direct corporate entities located item determine plan effectively used fiscal tool.