Türkiye'de vergisel açıdan serbest bölgeler
Free zones tax system in Turkey
- Tez No: 207620
- Danışmanlar: YRD. DOÇ. DR. GÜLAY AKGÜL YILMAZ
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2006
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Maliye Teorisi Bilim Dalı
- Sayfa Sayısı: 130
Özet
Bribe is a crime which provides benefit to public servant who does or doesn't do a work which is contrary to the necessity of his job without his mowement at the end of the agreement with a person . Crime of Bribe is equivalent to fourth section named ?Crimes to the credibility of Public management and process? and numbered between 252 of 254 articles of the title ?Crimes against to the government, notion and the last judgement with the second book of new Turkish Criminal Code numbered with 5237. In this study crime of Bribe has been studied in three sections. In the first section, the concept of bribe has been described, the differences of judgement about crime of bribe between the New Turkish Criminal Code numbered with 5237 and the old Turkish Criminal Code numbered with 765 have been told. And also the system of Turkish Criminal Code about crime of Bribe has been explained. However the historical development of Bribe's crime, the place of it in comparative law and legal profits which are protected with the crime of bribe have been investigated. In the second section, the structure of Bribe Crime, agreement of Bribe and the elements of Bribe Crime are explained. However in the third section, the appearance ways of Bribe, repentance, the ways of investigation and the differences of bribe with crimes of algebra are touched upon. Giving bribe and receiving bribe are admitted as different crimes in Turkish Criminal Code numbered with 5237. But in the New Turkish Criminal Code, bribe is accepted as a self crime. The bribe is a crime which has to be committed with more than one person as receiver and bribegiver. So it is a crime which has too many offenders.
Özet (Çeviri)
Free zones are selected industrial and trade areas which there are necessary subject under discussion and restricts for foreign trade regime of a country abandoned out of practise partly or complately, usually established close to a harbour or an airport, however established within national borders but approved out of custom boundary and activities directed to export in reality. Free Zones have been existing since 1927 in our country. The experiments concerning to establish free zone, instructions and rules failed between 1927 and 1985. Turkey has assumed improvemed policy directed to exporting after 1980. In this addition, after the variation of improvement policy in 1980, works to establish free zone were accelerated. `Free Zone Law? numbered as 3218 has been accepted in 1985. Regarding to this law, high important tax advantages has been proved free zone business administration and users. With the law numbered 5084, important tax advantages have been changed that was being applied to free zone in 06.12.2004. With this changes, licance validity of establishment and income tax exempt which the firms already have would have kept till end of its expire date. The new firms would use this tax advantages unless start manufacturing activity. The tax regime before the law 5084, it has bring the free zones attactive with its result. Possibilities have been proved to guide national gains to free zones by estimate a price of transfer. By the way the firms which have activity in free zone have created rivalry unequal to national firms with their tax advantages.
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