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Tax concessions is the general name of the methods used by the state to exclude the taxation authority or to reduce the tax burden. These methods, which were used to grant privileges to a certain social group in the past, are now regulated by law in accordance with constitutional principles based on economic and social reasons that are considered legitimate. It is seen that these methods, which are regulated as exemptions, deductions, or credits, provide conveniences for the economic and social life of their addressees, and these methods are described as tax concessions in the doctrine. In the first part of the thesis, the concept of tax concessions is defined, its difference from similar concepts, its importance in terms of constitutional taxation principles are revealed. Thus, it is aimed to emphasize that the concept of tax concessions is the general name of the methods that enable the use of non-taxation authority and that it is important to be limited by law. By explaining the regulation of tax concessions in both national and international law as a method of non-taxation authority, it is aimed to reveal how wide the subject is concerned. For this purpose, constitutional developments related to the subject, both in Turkish law and in the law of countries that set an example for modern states, and practices in international organizations and the European Union are included. In Turkish Tax Law, tax concessions are discussed based on social and economic reasons. In this context, how they are regulated by the legislator, exercised limited regulatory power by the executive, and handled in the justifications of court decisions are analyzed. The purpose here is to explain the importance of regulating tax concessions by law within the framework of constitutional principles and limiting the authority of the administration to take regulatory action.