An analysis of Turkey's current tax programs and predictions oftax changes if and when turkey is added to the EU
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- Tez No: 794882
- Danışmanlar: PROF. KİP BECKER
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Maliye, Economics, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2015
- Dil: İngilizce
- Üniversite: Boston University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 48
Özet
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Özet (Çeviri)
The European Union is considered today as the most advanced political/economic integration movement in the world. Neutral taxation and free trade issues have functioned as building blocks for this integration movement. Essentially, the European Union implements compulsory directives for the community in terms of customs tariffs and equivalent obligations, but mostly leaves the management rights of indirect taxes to the member states. Turkey, accepted as a candidate country for the European Union in 1999 and Turkey started the screening process. During the screening process, the taxation chapter requires Turkey to make efforts to harmonize direct taxes (income and corporate taxes), harmonize indirect taxes (Value Added Tax and Special Consumption Tax collected domestically), conduct a common application in customs, tariffs and equivalent financial obligations, and cooperate administratively in tax issues and prevent tax evasion and double taxation. Turkey has made important administrative changes and put legal regulations into effect during the European Union candidacy process so far. Especially Turkey realized some of its commitments such as the abolishment of customs duties, avoiding fiscal levies and charges having equivalent effects, and appyling common customs tariff rates toward third countries, since 1996. This is considered to be largely successful in terms of harmonizing indirect taxes (excluding rates, discounts, and exemptions). On the oter hand, Turkey amended its corporate tax law to introduce a new tax regime that is more in line with EU standards in 2006.“Transfer pricing', ”thin capitalization“, ”controlled foreign corporations“ and ”general anti-avoidance rule against tax heavens" topics are covered for the first time. As a result; the differences between Turkey and EU implementation could be corrected easily as they are mainly about rates, lists, deductions, exemptions, etc. And these issues can be regulated immediately as long as the required political impetus exists. But the main obstacle to getting Turkey-EU tax systems aligned is the extent of the consumption taxes in Turkey. Because it needs a structured tax system more on income taxes but less on consumption taxes. As it is very unfair socially. However achieving this, requires a well-established and welladministered tax reform which may take long years.
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