Export tax incentives and application in Turkey

Thesis Type: Postgraduate

Institution Of The Thesis: Bursa Uludağ University, Sosyal Bilimler Enstitüsü, Turkey

Approval Date: 2006

Thesis Language: Turkish

Student: Yeşim Horoz

Supervisor: REYHAN LEBA


Incentive is a kind of aid in kind and aid in cash help that made in replay to any action or complimentary to public or privet foundations for various aims from the government. One of these aims is to increase exportation. In theoretical, the development of exportation warns the development and increase the national revenue level by creating positive effects on economic progress. One of the applications of exportation incentive policy means is tax incentive to reach this aim. Directed to exportation incentive can appear in form of exemption, exception, low tax rate and tax holiday. Passing along industrialization model of leaning against exportation after 1980, exportation incentive have applied in form of aid in cash help. But after WTO have made radical changing on exportation incentive and exportation policies, Turkey which is member of WTO, should have changed exportation incentive policy according to these international agreements. Thus in our country especially regional incentive and tax incentive have been important. The tax incentives that be in Turkish as tax regulations and be applied actual are; inward processing regime, exemption from tax, duties and charges, exemption from valued added tax, exemption from expense duty, tax exemptions on free zones. As every interference also about incentive, the difference between getting advantages and bearing cost constitute rightfulness and unfairness of the interference. To defend to continue of tax incentive applications, the aims have been materialized and are accepted by community. Criticisms about existing incentive become dense in this point and it have been thought that incentive not been reach the aim. Because of that along general tax reform, the exportation tax incentive have to be take up again.