Son on yılda Türkiye'de tarımda uygulanan vergi politikasının çeşitli yönlerden değerlendirilmesi
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- Tez No: 3449
- Danışmanlar: PROF. DR. EMİN IŞIKLI
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1987
- Dil: Türkçe
- Üniversite: Ege Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Tarım Ekonomisi Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
Özet yok.
Özet (Çeviri)
The main purpose of this study is to evaluate taxation policy in Turkish Agriculture in the recent ten years, from various aspects. In addition to this particular purpose there are, also, some other goals which are summarized as follows: An approach for estimation of tax potential in agriculture and to compare the Agriculture and the other sectors of economy from the standpoint of tax potential and other incentives. It also covers the analysis of the impacts of tajces on various macro economic parameters. Furthermore, comparasion of tax policy applications in several countries and, also, the existing problems of Turkish Agricultural Taxation system and their possible solutions. The study especially covers recent ten years and particularly the period of 1976-1986, Different typesof tax' - and taxation related to agricultural sector are examined as a whole and the effects of taxation on Turkish Agricultural sector are evaluated without looking at these impacts at the regional or at fs,rm level. The statistical data of this study has been gathered from various related institutions and bodies of government's publications. In the evaluation of the data time series analysis techni^nies and some other simple statistical methods. used.140 In the light of the results obtained from different approaches and evaluations, it was concluded that the tax policy applied to agricultural sector in the recent ten years was inefficient and providing some important problems. It can also be said that, by the current taxation policy, the whole agricultural tax potential is not used as efficient as possible and it has some inequalities among the farmers and other sectors of the economy. It could also be possible to say that, the current sec\£aW\e tax policy has not get any effects on savings, investments, production and income of the people. Therefore, in the light of the findings, it is concluded that a new efficient taxation policy covering scientific principles and fitting to the Turkish Agriculture Structure is required. It is hoped that for the problems mentioned in the study most possibly solutions would be found by this type of new policy.
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