Tax expenditures in the European Union and Turkey

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2010

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Coşkun, Zeynep

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This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU’s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU’s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey’s tax laws will be explained followed by an evaluation of to what extent Turkey’s tax expenditures are harmonized to the EU.

Subject Keywords

European Union.

URI

http://etd.lib.metu.edu.tr/upload/12611898/index.pdf
https://hdl.handle.net/11511/19630

Collections

Graduate School of Social Sciences, Thesis

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Citation Formats

Z. Coşkun, “Tax expenditures in the European Union and Turkey,” M.S. - Master of Science, Middle East Technical University, 2010.