Bölgesel kalkınmada teşvik edici vergi politikası ve planlı dönem

Abstract

Our study consisti of the theory and the application of incen- tive tax policy in regionel developtment as of planned period in Tür- kiye. Our study is made up of three sections. In the first section, economical structure and tax policies, the accordance of development models with the tax policies of the well-developed and under-developed countries and the importance of tax among the financial resources of economical development have been mentioned. In the second section, after the purposes and the means of regional development have been determined, the incentive precautions in development plans and tax legislation have been told. The evalua- tion of the development differences between regions as a result of these promotions and of the projectssuch as Regions Prior in Develop- ment (Kalkınmada Öncelikli Yöreler), South-East Anatolia Project (Gü- neydoğu Anadolu Projesi) and Organized Industry Regions (Organize Sa- nayi Bölgeleri) have been made. In the third section, collection of tax revenues, public expenditures, given inverstment incentive certificates and the secto- ral distridution of these incentive certificates of Fifth Five-Year Devolopment Plan (1985-1989) Regions Prior in Developtment have been presented astables and the evaluation of them from tax promotions' point of view have been performed. In the conclusion, the short evalution of our study has been made.