THE LEGAL AND FISCAL FRAMEWORK OF PUBLIC EXPENDITURES FOR PERSONS WITH DISABILITIES IN TÜRKİYE

whether by birth or due to subsequent circumstances, have partially lost their physical or cognitive abilities encounter substantial difficulties in meeting their basic needs—such as nutrition, housing, education, and healthcare—as well as in accessing employment and participating fully in social life. It is clear that the challenges faced by persons with disabilities cannot be resolved solely through voluntary acts of individual benevolence. In this context, significant responsibilities fall upon states that adhere to the principle of the social welfare state. Among the primary fiscal instruments employed by governments in this area are tax policies and public expenditures. In both developed countries and Türkiye, policies such as the provision of cash or in-kind social assistance and care services intended to promote the social inclusion of persons with disabilities serve as notable examples. Similarly, various incentives and tax advantages aimed at enhancing the employment of persons with disabilities can also function as important policy tools. This study examines the concept of “disability” and the challenges that persons with disabilities encounter in participating in daily life, while also evaluating the types of public expenditures allocated to them and the legal foundations of these expenditures. The subsequent section conducts a comparative analysis of related expenditures in OECD and EU countries, as well as in Türkiye