Off-budget and Tax Expenditures

Kraan, Dirk-Jan

doi:10.1787/budget-v4-art6-en

Cited by 47 publications

(34 citation statements)

References 3 publications

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“…Social security funds and, to some extent, public health funds are considered the clearest example of EBFs to which the benefit principle of earmarking is applied, using the argument that the premiums (contributions) are paid by the social partners (employers and employed) and that the funds thus "belong to" these groups at least to the same degree as to the government. For the same reason, the social partners are often represented on the board of management of such funds (see Kraan, 2004), and generally there are separate laws for the management of these funds and their budget procedures. In some countries, for example the United Kingdom, this theory has become redundant since the social security funds, once independent, have become fully integrated with the budget and are financed on a pay-as-you-go basis by social security contributions.…”

Section: Box 2 Benefit Principle Of Taxation and Fiscal Earmarkingmentioning

confidence: 99%

Managing and Controlling Extrabudgetary Funds

Radev¹,

Allen²

2007

OECD Journal on Budgeting

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This article addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities and accounts. The article develops a typology of EBFs and argues that they are frequently created because of budget system failures and political economy factors. The article recommends that data on EBFs be consolidated within a unified system of fiscalreporting and proposes an analytical framework that governments might use to evaluate the effectiveness and utility of their EBFs.

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Section: Box 2 Benefit Principle Of Taxation and Fiscal Earmarkingmentioning

confidence: 99%

Managing and Controlling Extrabudgetary Funds

Radev¹,

Allen²

2007

OECD Journal on Budgeting

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“…Uygulamada; vergi indirimi, muafiyeti, istisnaları, vergi kredisi, düşük vergi oranı ve vergi ertelemesinden oluşan vergi ayrıcalıklarına vergi harcamaları adı verilmektedir. Vergi harcaması kavramı konusunda hem teorik düzeyde (Stiglitz -Boskin, 1977;Kraan, 2004) hem uygulamada (OECD, 2010) tartışmalar bulunmaktadır. Tartışmalar çoğunlukla genel standart vergi yapısının tanımlaması konusunda olmaktadır.…”

Section: Vergi̇ Harcamasi Kavrami Ve Amaçlariunclassified

Veraset ve İntikal Vergisinde Mali ve Sosyal Fonksiyonlara Aykırı Olan Vergi Harcamaları

Ömür¹,

Giray²

2019

Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Ekonomik büyüme, bölgesel kalkınma ve gelir dağılımında adaleti sağlamak gibi ekonomik veya sosyal amaçları gerçekleştirmek için bir maliye politikası aracı olarak vergi muafiyet, istisna, indirim gibi uygulamalarla devletin vergi gelirinden vazgeçmesine mali literatürde vergi harcaması denilmektedir. Vergi harcamaları, amaçları dışında kullanıldığında veya belirlenen sınırı aştığında hem vergi gelirlerinde bir kayba hem de vergilemede adalet ilkesinden sapmalara neden olmaktadır. Vergi harcamaları teorik ve uygulamalar açısından irdelendiğinde tüm vergi türlerinde yer almaktadırlar. Bu çalışmanın konusunu, vergi ödeme gücünün bir göstergesi olan servetin, karşılıksız el değiştirmesi üzerinden alınan veraset ve intikal vergisi oluşturmaktadır. Hem vergilemede ödeme gücü ilkesi gereği hem de verginin mali ve sosyal fonksiyonları açısından veraset ve intikal vergisi vergi sistemi içinde yer alması gerekmektedir. Buna rağmen bu verginin toplam vergi gelirleri içindeki payı sıfıra yakın seviyelerdedir. Bu vergiden toplanan gelirin bu kadar düşük olmasında vergi harcamalarının da payı bulunmaktadır. Bu çalışmanın amacı, Türk veraset ve intikal vergisi kapsamında yer alan ve vergilemede adalet ilkesine aykırılık gösteren vergi harcamaları incelenerek, vergi harcamaları nedeniyle veraset ve intikal vergi gelirlerindeki erozyonu araştırmaktır.

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“…The IMF's Government Finance Statistics Manual published in 2001(GFSM 2001 provides a comprehensive conceptual and accounting framework for analyzing and evaluating fiscal policies, especially the performance of the general government sector, which includes EBFs. The GFSM 2001 distinguishes EBFs from the government's "legislative budget" (namely, the budget that is enacted by law) because of their differing sources of finance and the various types of public oversight of their operations. 1 According to the IMF's Manual on Fiscal Transparency various kinds of operations may be set up outside the annual appropriations process, and are thus referred to as extrabudgetary.…”

Section: Box 1 Conceptual Framework Of Ebfsmentioning

confidence: 99%

Managing and Controlling Extrabudgetary Funds

Radev

Allen²

2006

IMF Working Papers

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This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in countries at various stages of development. If improperly designed and managed, EBFs can undermine effective fiscal control. However, they also bring potential benefits in the form of greater autonomy of decision-making in countries with well-established governance and financial management systems that have applied the "agency model" of devolved public management and fiscal control. The paper develops a typology of EBFs and argues that EBFs are frequently created because of failures in the budget system and political economy factors that need to be recognized and, where possible, corrected. The paper recommends that data on EBFs be consolidated within a unified system of fiscal reporting and proposes an analytical framework that governments might use to evaluate the effectiveness and utility of their EBFs.

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Off-budget and Tax Expenditures

Abstract: This paper reports the work that has been done by the OECD Secretariat on the project on off-budget and tax expenditures. The paper makes use of information that was provided at an expert meeting held in Paris in February 2004.

Cited by 47 publications

References 3 publications

Managing and Controlling Extrabudgetary Funds

Managing and Controlling Extrabudgetary Funds

Veraset ve İntikal Vergisinde Mali ve Sosyal Fonksiyonlara Aykırı Olan Vergi Harcamaları

Managing and Controlling Extrabudgetary Funds

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