TÜRKİYE'DE MALİYE POLİTİKASI ARACI OLARAK TEŞVİK POLİTİKALARI.

With the development of economic life over time, the need for social needs increased and the need to eliminate these needs by the government were observed. The existence of governments in the economic life and their interventions heavily embodied with fiscal policy instruments in both developed and developing countries. Incentive policies were conducted by governments almost every time in terms of ensuring economic development as an instrument of fiscal policy and reaching a certain level of prosperity in the society. Governments determine incentive policies in accordance with their current socio-economic and social structures. In this study, the purpose, types, rationales and effective functioning of the incentive policy were considered in a theoretical framework and general evaluation of the currently applied incentive policies were made by giving information about the methods of the incentive policy implemented before and after the planned period in Turkey. In terms of the use of incentive policies as an effective fiscal policy instrument, reconstruction of incentive schemes with the diversion power the reduce current account deficit, having a strategic priority play a role in regional development and transparent and effective structure within the framework of sectoral incentive applications are suggested. [ABSTRACT FROM AUTHOR]