Ulusal Sempozyum / National Symposium

THE EFFICIENCY OF TAX INCENTIVES IN THE WORLD AND IN TURKEY

17 April 2019

Marmara Üniversitesi Rektörlüğü Ord. Prof. Dr. Nihad Sayar Konferans Salonu

DÜNYADA VE TÜRKİYE’DE VERGİ TEŞVİKLERİNİN ETKİNLİĞİ

The Efficiency of Tax Incentives in the World and in Turkey

Tax incentives mean refer to ease of taxation to taxpayers within the framework of economic targets by states. Tax, which is a cost element in the private sector, is transformed into a fiscal policy instrument in areas where the state wants to develop and the cost burden of the private sector is reduced through tax incentives. However, part of the tax that is planned to be transferred to the Treasury is abandoned due to tax incentives and thus, the state carries a certain cost. According to total tax expenditure estimates for 2018 tax types, in Republic of Turkey tax income which is abandoned due to tax incentives is approximately 130 million TL, the total tax revenue collected is approximately 735 million TL. This means that aproximately %15 of the available total revenue is abandoned. It can be mentioned that the incentivesare effectively implemente as long as return on tax incentives to the economy is more than abandoned tax income.
Meeting entitled "The Efficiency of Tax Incentives in Turkey And The World" -organized by Marmara University and Tax Inspectors Foundation- at this point, will bring together the representatives of the tax administration and the private sector and academicians and offer the opportunity to deal with different aspects of the subject and will demonstrate the effectiveness of the incentives.

Prof. Dr. Nevzat Saygılıoğlu

Atılım Üniversitesi İşletme Fakültesi / Atılım University School of Business, Turkey
Prof. Dr. Funda Başaran Yavaşlar

Marmara Üniversitesi Hukuk Fakültesi / Law Faculty of Marmara University, Turkey

Prof. Dr. Nevzat Saygılıoğlu

Atılım Üniversitesi İşletme Fakültesi / Atılım University School of Business, Turkey
Prof. Dr. Funda Başaran Yavaşlar

Marmara Üniversitesi Hukuk Fakültesi / Law Faculty of Marmara University, Turkey
İsa Coşkun

Hazine ve Maliye Bakanlığı Vergi Konseyi Genel Sekreteri / Secretary General of Tax Council of Ministry of Treasury and Finance, Turkey

Invited/Plenary Speakers

Konuşmacılar hakkında detaylı bilgi için fotoğrafın üzerine tıklayınız. / Click on the photo for detailed information about the speakers.

Turkey

Bekir Bayrakdar

Gelir İdaresi Başkan Vekili / Vice President of Revenue Administration, Turkey

Keynote Speaker

Prof. Dr. Erol Özvar

Marmara Üniversitesi Rektörü / Rector of the Marmara University, Turkey

Keynote Speaker

Prof. Dr. Funda Başaran Yavaşlar

Marmara Üniversitesi Hukuk Fakültesi Mali Hukuk ABD Başkanı / Head of the Chair for Fiscal Law at Law Faculty of Marmara University, Turkey

Keynote Speaker

Ahmet Eren

Hesap Uzmanları Vakfı Başkanı / President of Tax Inspectors Foundation, Turkey

Keynote Speaker

İsa Coşkun

Hazine ve Maliye Bakanlığı Vergi Konseyi Genel Sekreteri / Secretary General of Tax Council of Ministry of Treasury and Finance, Turkey

Moderator

Dr. Luisa Dressler

OECD'nin Vergi Politikası ve Yönetimi Merkezi - Ekonomist / OECD – Centre for Tax Policy and Administration, Paris, France

Habib Rab

Dünya Bankası Grubu, Program Lideri / World Bank Group, Program Leader, Ankara, Turkey

Tax Incentives: Costs, Benefits and Good Practices

Prof. Dr. Sigrid Hemels

Rotterdam Erasmus Ünv. Hukuk Fak., Vergi Hukuku Bölümü / Erasmus University Rotterdam School of Law, Department of Tax Law, Netherlands

Markus Susilo

Crowe Horwath UAE - Ortak / Partner at Crowe Horwath UAE, United Arab Emirates

Foreign Direct Investment Incentives-UAE Case

Prof. Dr. Mustafa Çelen

Marmara Üniversitesi Rektör Yardımcısı / Vice Rector of Marmara University, Turkey

Session Leader

İdris Şenyurt

Hazine ve Maliye Bakanlığı, Gelir İdaresi Başkanlığı, Daire Başkanı/ Ministry of Treasury and Finance, Turkish Revenue Administration, Head of Group, Turkey

Structure of Tax Incentives in Turkey

Prof. Dr. Hakan Yılmaz

Ankara Üniversitesi Siyasal Bilgiler Fakültesi Öğretim Üyesi / Public Cost and Efficiency of Tax Incentives, Turkey

Public Cost and Efficiency of Tax Incentives

Dr. Mehmet Yurdal Şahin

Sanayi ve Teknoloji Bakanlığı Teşvik ve Yabancı Sermaye Genel Md. / Director General of Incentive and Foreign Investment, Turkey

Development and Effectiveness of Investment Incentives in Turkey

Prof. Dr. Nevzat Saygılıoğlu

Atılım Üniversitesi Öğretim Üyesi, E. Gelirler Genel Müdürü, E. Hazine Müsteşar Vekili / Atılım University, Former Director General of Revenues, Former Acting Undersecretary of Treasury, Turkey

Steve Young

Bosch Türkiye ve Ortadoğu Başkanı / President, Bosch Turkey and Middle East, Turkey

Foreign Investors' Perspective on Tax Incentives in Turkey

Prof. Dr. Ahmet Kırman

Türkiye Şişe ve Cam Fabrikaları A.Ş. Yönetim Kurulu Başkan Vekili & Genel Müdür / Vice President of the Executive Board of Türkiye Şişe ve Cam Fabrikaları A.Ş. & CEO, Turkey

Tax Incentives for Research and Development Activities

Dr. Fatih Kemal Elbiçli

Koç Holding A.Ş., Dayanıklı Tüketim Grubu Başkanı / Koç Holding AS, President of Consumer Durables, Turkey

Global Company Investments Analysis in Terms of Tax Incentives

Program

17.04.2019

09:30 - 10:25

Opening Speeches

Prof. Dr. Funda BAŞARAN YAVAŞLAR (Head of the Chair for Fiscal Law at Law Faculty of Marmara University)Ahmet EREN (President of Tax Inspectors Foundation)Prof. Dr. Erol ÖZVAR (Rector of the Marmara University)Bekir BAYRAKDAR (Acting Commissioner of Revenue Administration)Dr. Berat ALBAYRAK* (Minister of Treasury and Finance)* To be confirmed.

-
10:25 - 10:40

Coffee Break

-
10:40 - 12:30

First Session: Successful Examples Regarding Tax Incentives from Around the World

Moderator: İsa COŞKUN (Vice President of Yasar Holding, Secretary General of Tax Council of Ministry of Treasury and Finance, Former Acting Undersecretary of Finance of Turkey)10:40 Tax Incentives: Promises and Pitfalls Dr. Luisa DRESSLER, OECD – Centre for Tax Policy and Administration, Paris11:00 Tax Incentives: Costs, Benefits and Good Practices Habib RAB, World Bank Group, Program Leader, Ankara11:20 Research and Development Incentives – Dutch Case Prof. Dr. Sigrid J.C. HEMELS, Erasmus University Rotterdam School of Law, Department of Tax Law, Visiting Professor Lund University School of Economics and Management, Sweden 11:40 Foreign Direct Investment Incentives-UAE Case Markus SUSILO, Crowe UAE, Partner, Dubai12:00 Discussions

-
12:30 - 13:30

Lunch break

-
13:30 - 14:50

Second Session: Tax Incentives and their Efficiency in Turkey

Moderator: Prof. Dr. Mustafa ÇELEN (Vice Rector of Marmara University) 13:30 Structure of Tax Incentives in Turkey İdris ŞENYURT, Head of Department, Turkish Revenue Administration13:50 Public Cost and Efficiency of Tax Incentives Prof. Dr. Hakan YILMAZ, Faculty of Political Sciences of Ankara University14:10 Development and Effectiveness of Investment Incentives in Turkey Dr. Mehmet Yurdal ŞAHİN, Director General of Incentive and Foreign Investment of Ministry of Industry and Technology of Turkey14:30 Discussions

-
14:50 - 15:10

Coffee Break

-
15:10 - 16:30

Third Session: Possible Solutions to the Existing Problems of Businesses in Relation to Tax Incentives in Turkey

Moderator: Prof. Dr. Nevzat SAYGILIOĞLU (Atılım University, Former Director General of Revenues, Former Acting Undersecretary of Treasury) 15:10 Foreign Investors' Perspective on Tax Incentives in TurkeySteven YOUNG, President, Bosch Turkey and Middle East15:30 Tax Incentives for Research and Development ActivitiesProf. Dr. Ahmet KIRMAN, Vice President of the Executive Board of Türkiye Şişe ve Cam Factory Inc. & CEO15:50 Global Company Investments Analysis in Terms of Tax Incentives Dr. Fatih EBİÇLİOĞLU, Head of the Durable Consumer Goods of Koç Holding 16:10 Discussions

-
16:30 - 16:30

Closing

-