Türkiye'de vergisel açıdan serbest bölgeler
Free zones tax system in Turkey
Yazar: EMİNE DEMİRTAŞ
Danışman: YRD. DOÇ. DR. GÜLAY AKGÜL YILMAZ
Marmara Üniversitesi / Sosyal Bilimler Enstitüsü / Maliye Ana Bilim Dalı / Maliye Teorisi Bilim Dalı
Derece: Yüksek Lisans, 2006
Konu: Ekonomi = Economics

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.

Abstract:
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.