Özet:

From the past to the present, tax exemption has been one of the indispensable tools of financial policy. Despite the fact that tax exemptions are often derived from many different reasons, in fact, the main reason for these practices is the rapidly satisfying the required public income. With regard to the frequency of application for tax exemptions worldwide and the manner of application of exemptions, many differences are noted in this regard. The aim of this study is to investigate how tax exemptions are applied in Turkey and some countries. In this context, the assessment of tax and similar financial allowances, in Turkey in the last twenty years, was first carried out, and subsequently the tax allowance practices in some developed and developing countries were examined. Other countries subject to the study are the United States, Germany, France, Italy, Switzerland, Russia and Indonesia. The research has shown that tax forgiveness, in developing countries, is perceived as a "new source of income for the property" and therefore is frequently requested for forgiveness. On the other hand, in developed countries such as the United States and Switzerland, forgiveness is applied under strict control and heavy taxation conditions, and thus the expectations of forgiveness in the community are overcome.

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