İthalatta gümrük muafiyetlerinin hukuki, iktisadi, mali ve sosyal etkilerinin analizi
Juridical, economic, fiscal and social analysis of duty exemptions
Yazar: HAVA EKSİLMEZ
Danışman: YRD. DOÇ. DR. İSMAİL ENGİN
Gazi Üniversitesi / Sosyal Bilimler Enstitüsü / Maliye Bölümü / Maliye Ana Bilim Dalı
Derece: Yüksek Lisans, 2010
Konu: Maliye = Finance
Dizin: Gümrük Kanunu = Customs Law ; Gümrük vergisi = Customs tax ; Muafiyet = Exemtion ; Vergi istisnası = Tax exclusion ; Vergi muafiyeti = Tax exemption ; İthalat = Import

Özet:
İthalata yönelik uygulanan gümrük muafiyetleri gerek sosyal ve hukuki, gerekse mali ve iktisadi açıdan ortaya çıkardığı etkiler nedeniyle üzerinde önemle durulan bir konu niteliği taşımaktadır. Bu bağlamda Avrupa Birliği'ne giriş sürecinde tesis edilen Gümrük Birliği doğrultusunda da taahhüt edilen yükümlülüklerimizin belirli periyotlarla yerine getirildiği görülmektedir. Ülkemizde ithalata yönelik gümrük muafiyet ve istisnaları konusunda AB Muafiyet Tüzüğüne paralel düzenlemeler, 4458 sayılı Gümrük Kanunu'nda yapılmıştır. Öte yandan, ithalata yönelik gümrük muafiyet ve istisnaları konusunda Gümrük Kanunu dışında da çeşitli kanunlarda düzenlemeler bulunmaktadır.Gümrük Kanunu'nda bulunan muafiyet ve istisnalar dikkate alındığında ithalde alınan diğer vergilere yönelik mutlak bir vergi muafiyetinden bahsetmek mümkün görünmemektedir. Bu bakımdan gümrük muafiyet ve istisnaları konusunda yapılacak tüm çalışmalarda Gümrük Kanunu'nda yer alan muafiyet ve istisnalarının diğer vergiler bakımından durumu dikkatli bir şekilde değerlendirilmelidir.Etkin bir gümrük muafiyeti uygulaması için muafiyet ve istisna konusundaki bu karmaşanın giderilmesine ve muafiyet ve istisna uygulamasına konu olan eşyaların tabi olacakları gümrük işlemlerinin de gerekli analizlere imkan verecek şekilde yeniden düzenlenmesine ihtiyaç bulunmaktadır. Ayrıca, takip mekanizmasının işlevsel bir hale getirilebilmesi ve amaçlanan sonuçların etkinliğinin tespit edilebilmesi amacıyla bu konuda yapılacak gümrük işlemlerinin daha kolay ve seri bir şekilde yürütülmesi için kapsamlı bir veri tabanı oluşturulması zorunluluğu bulunmaktadır.Anahtar Kelimeler:1.Gümrük Kanunu2.İthalattan Alınan Vergiler3.Muafiyet ve İstisnalar4.Gümrük Muafiyeti5.Gümrük İşlemleri

Abstract:
As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.ABSTRACTHava EKSİLMEZ, Juridical, Economic, Fiscal and Social Analysis of Import Duty Exemptions, Master Thesis, Ankara, 2010.As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.ABSTRACTHava EKSİLMEZ, Juridical, Economic, Fiscal and Social Analysis of Import Duty Exemptions, Master Thesis, Ankara, 2010.As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.Key Words:1.Customs Code2.Indirect Taxes at Import3.Exemption Scheme4.Import Duty Relief5.Customs Formalities