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dc.contributor.authorÖzer AÖ,Özer B,Akin S
dc.date.accessioned2023-03-02T11:24:05Z
dc.date.available2023-03-02T11:24:05Z
dc.date.issued2020
dc.identifier.urihttp://hdl.handle.net/20.500.12481/16054
dc.description.abstractOne of the essential concerns that governments have to deal with has been the theme of economic growth and development. In order to be able to sustain the objectives mentioned above, states and governments instrumentalize fiscal policies in which subsidies occupy a substantial place. The primary rationale behind these fiscal policies, including grants, has been the allocation of resources to those fields with better and more efficient prospects within the general good of the economy. Despite convergences seen in terms of types and implementation of subsidies, the basic objective is to accomplish higher rates of economic growth and investment. Through the Decision of the Council of Ministers of the Turkish Republic dated June 19th, 2012, investments to be handled for primary, secondary, and high school educational institutions were evaluated within the framework of the fifth region with the labeling of priority investment. Along with the closure of private-mentoring facilities, the related facilities investors were foreseen to utilize the subsidies to convert these facilities to schools, thereby minimizing the costs of investments coupled with rises in investments. The effort of the study, given the given scope and framework, is to elucidate and to analyze arrangements and recent developments concerning grants of space and location for investments and exceptions regarding the insurance and tax exceptions and exemption within a general framework of aforementioned subsidy program in Turkey for educational institutions. © Peter Lang AG 2020.
dc.titleAn evaluation of subsidies granted to the private educational institutions within the framework of Turkish tax system
dc.identifier.issn/e-issn9,78363E+12


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  • Scopus [2994]
    Scopus İndeksli Yayınlar Koleksiyonu

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