A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security

Countries that cannot provide an adequate food supply due to global warming, climate change, and/or environmental pollution and that have a low import capacity may see their food security suffer. When considering the risk factors regarding the global food supply, one can argue importing to not be an...

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Main Authors: Murat Çak, Erdem Yavuz
Format: Article
Language:English
Published: Istanbul University Press 2023-05-01
Series:Maliye Çalışmaları Dergisi
Subjects:
Online Access:https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/6201DEA06D324F99976D379902CC45B2
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author Murat Çak
Erdem Yavuz
author_facet Murat Çak
Erdem Yavuz
author_sort Murat Çak
collection DOAJ
description Countries that cannot provide an adequate food supply due to global warming, climate change, and/or environmental pollution and that have a low import capacity may see their food security suffer. When considering the risk factors regarding the global food supply, one can argue importing to not be an easy or cheap method. Therefore, expanding agriculturally produced products suitable for the new climatic conditions and improving animal breeds so they can adapt to the geographical region can be discussed on a national scale. In order to achieve all of these, governments are recommended to turn to effective agricultural policies in the national context and within the framework of international cooperation. From this point of view, agriculture will be able to benefit from tax expenditure regulations as a fiscal policy instrument. This study analyzes tax facilities for the agricultural sector in Türkiye from a socioeconomic perspective in the context of food security. After examining the relationship between tax expenditures and the GDP from a functional point of view in this context, the study will evaluate tax facilities for the agricultural sector that are handled in the Turkish Tax System in line with Income Tax Law No. 193 and Value Added Tax Law No. 3065 by taking into account animal production statistics and plant production statistics. The study will then discuss possible solutions for the development of agriculture and animal husbandry in Türkiye in the line with the findings.
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series Maliye Çalışmaları Dergisi
spelling doaj-art-d4c774d828e04497b1af1eb1cbb2e6e52025-08-20T03:48:46ZengIstanbul University PressMaliye Çalışmaları Dergisi2757-67282023-05-0169496910.26650/mcd2023-1268121123456A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food SecurityMurat Çak0https://orcid.org/0000-0002-0429-0522Erdem Yavuzhttps://orcid.org/0000-0002-4646-5538İstanbul Üniversitesi, İstanbul, TürkiyeCountries that cannot provide an adequate food supply due to global warming, climate change, and/or environmental pollution and that have a low import capacity may see their food security suffer. When considering the risk factors regarding the global food supply, one can argue importing to not be an easy or cheap method. Therefore, expanding agriculturally produced products suitable for the new climatic conditions and improving animal breeds so they can adapt to the geographical region can be discussed on a national scale. In order to achieve all of these, governments are recommended to turn to effective agricultural policies in the national context and within the framework of international cooperation. From this point of view, agriculture will be able to benefit from tax expenditure regulations as a fiscal policy instrument. This study analyzes tax facilities for the agricultural sector in Türkiye from a socioeconomic perspective in the context of food security. After examining the relationship between tax expenditures and the GDP from a functional point of view in this context, the study will evaluate tax facilities for the agricultural sector that are handled in the Turkish Tax System in line with Income Tax Law No. 193 and Value Added Tax Law No. 3065 by taking into account animal production statistics and plant production statistics. The study will then discuss possible solutions for the development of agriculture and animal husbandry in Türkiye in the line with the findings.https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/6201DEA06D324F99976D379902CC45B2tax expenditurestax exemptiontax exclusionfood securityfood policy
spellingShingle Murat Çak
Erdem Yavuz
A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
Maliye Çalışmaları Dergisi
tax expenditures
tax exemption
tax exclusion
food security
food policy
title A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
title_full A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
title_fullStr A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
title_full_unstemmed A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
title_short A Socioeconomic Investigation and Evaluation of Tax Facilities for the Agricultural Sector in Türkiye in the Context of Food Security
title_sort socioeconomic investigation and evaluation of tax facilities for the agricultural sector in turkiye in the context of food security
topic tax expenditures
tax exemption
tax exclusion
food security
food policy
url https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/6201DEA06D324F99976D379902CC45B2
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AT erdemyavuz asocioeconomicinvestigationandevaluationoftaxfacilitiesfortheagriculturalsectorinturkiyeinthecontextoffoodsecurity
AT muratcak socioeconomicinvestigationandevaluationoftaxfacilitiesfortheagriculturalsectorinturkiyeinthecontextoffoodsecurity
AT erdemyavuz socioeconomicinvestigationandevaluationoftaxfacilitiesfortheagriculturalsectorinturkiyeinthecontextoffoodsecurity