Tax Expenditures Inconsistently with Financial and Social Functions in Inheritance and Transfer Tax

Tax immunity, exemption, discount, etc., as a fiscal policy means for achieve economic and social goals such as economic growth, regional development and justice in income distribution is called as tax expenditure in the financial literature. When tax expenditures are used outside of their purposes or exceed the specified limit, they cause both a decrease in tax revenues and deviations from the justice of taxation. Tax expenditures are included in all tax types when they are examined in terms of theoretical and practical aspects. The tax that constitutes the subject of this work is the inheritance and transfer tax as the tax type on the wealth. Tax expenditures are one of the main determinants of inheritance and transfer tax income, which must be included in the tax system in terms of financial and social functions and an indicator of the tax payment power. The aim of this study is to search , tax expenditures which are included in Turkish inheritance and transfer tax and in contradiction to the principle of justice in taxation and tax erosion in inheritance and transfer tax revenues due to reasons of tax expenditures