Dolaylı vergiler ve Türkiye'nin AB'ye giriş sürecinde dolaylı vergiler uyumlaştırma çalışmaları
İndirect taxes and the harmonization studies og these taxes in Turkey during the integration of Turkey to The European Union
Yazar: MEHMET ASLAN
Danışman: PROF. DR. MUHAMMET AKDİŞ
Pamukkale Üniversitesi / Sosyal Bilimler Enstitüsü / Maliye Ana Bilim Dalı
Derece: Yüksek Lisans, 2005
Konu: Maliye = Finance
Dizin: Avrupa Birliği = European Union ; Dolaylı vergiler = Indirect taxes ; Türkiye = Turkey ; Uyumlaştırma = Harmonization ; Vergi uyumlaştırması = Tax harmonisation ; Vergiler = Taxes

Özet:
AB'nin ekonomik bütünlesmesinin bugünkü durumuna çesitli asamalardan geçilerek
ulasılmıstır. 1957 yılında Roma Anlasması ile baslayan AB bütünlesme hareketi, üretim
faktörlerinin serbest dolasımını içeren Tek Pazarın yürürlüge konmasıyla sürmüstür. Türkiye
ise 1959 yılında AB'ye katılma istegini bildirmistir. AB bütünlesmesi, Maastrich
Anlasmasının öngördügü gibi 1 Ocak 1999 tarihinde Euro'nun yürürlüge girmesiyle önemli
bir asamaya ulasmıstır. Tüm bu hedeflerin gerçeklestirilebilmesi, kurucu anlasmalarda
öngörülen ortak politikaların uygulanması ile mümkün olmustur. Bu konulardan bir tanesi de
Roma Anlasması?nın ?Toplulugun Politikaları? baslıklı üçüncü kısımda yazılı olan
"Vergilendirme Alanında Ortak" Politika konusudur.

Abstract:
Economic integration of European Union gets its current position after some important
stages. EU integration process had started with Treaty of Rome in 1957 and continued with
Single Market that provides free movement of production factors. Turkey made its first
application to join EEC in 1959. European integration came to important process with
becoming operative of Euro as a currency at January 1st 1999 as of stated in Maastricht
Treaty. Success of reaching for the goals was provided by implementing common policies
that were projected in the Founding Treaties. One of the common policies is about taxation
that is mentioned in the third part of the Treaty of Rome under the heading of ?Policies of
Community
The common policies about taxation also called tax adjustment is very important to
attain the goals of EU. Since taxes are part of the national sovereignty and important tool that
determine competitive conditions by effecting overall economic and social life. However
taxes should not be taken as a competitive tool in Common Market in which competitive
conditions are basically equal. In the foundation of the arrangement about common taxation
policies of EU, taxes should be neutral that is not to harm free competition.
In EU with the effect of Customs Union, the customs duties and charges having equivalent
effect were discharged together with providing the consistency. Thus, the customs taxes were
got rid of being a major problem. However, since the discrepancies among the member
countries? internal legislations cause unfair competition in international trade, the elimination
of these discrepancies was at the agenda. For the elimination aim of these differentiations, the
member countries transferred their sovereignties concerning the taxes to the Union.
Indirect taxes prevent the goods, capital and people from being freely moving and
damage the competition by affecting the prices of goods entering the costs. As a result of this,
the union foresaw the indirect taxes as an area of being harmonized. From that point of view,
Value added tax and Private Consumption Tax (ÖTV), which can be assigned as union taxes,
have exclusive significance. In this direction, Turkey has introduced the Value added tax
(KDV) starting from the date of 1985 by taking the 6. Directive issued by EU Council as a
model. In June 2002, the so-called law of Private Consumption tax numbered 4760
constituted the second major reconciliation with the Union.
Turkey achieved important successes in the field of reconciliation of indirect taxes
since 1980, which is the beginning date of reconciliation. The reconciliation of Customs taxes
between the EU and Turkey has been almost completed. The reconciliation of KDV and ÖTV
is still at the agenda. There are some articles about KDV & ÖTV both in and out of harmony
with the EU applications. There are important stages been achieved but still not reached the
full reconciliation yet.