Dolaylı vergiler ve Türkiye`nin AB`ye giriş sürecinde dolaylı vergiler uyumlaştırma çalışmaları

Abstract

AB'nin ekonomik bütünlesmesinin bugünkü durumuna çesitli asamalardan geçilerekulasılmıstır. 1957 yılında Roma Anlasması ile baslayan AB bütünlesme hareketi, üretimfaktörlerinin serbest dolasımını içeren Tek Pazarın yürürlüge konmasıyla sürmüstür. Türkiyeise 1959 yılında AB'ye katılma istegini bildirmistir. AB bütünlesmesi, MaastrichAnlasmasının öngördügü gibi 1 Ocak 1999 tarihinde Euro'nun yürürlüge girmesiyle önemlibir asamaya ulasmıstır. Tüm bu hedeflerin gerçeklestirilebilmesi, kurucu anlasmalardaöngörülen ortak politikaların uygulanması ile mümkün olmustur. Bu konulardan bir tanesi deRoma Anlasması?nın ?Toplulugun Politikaları? baslıklı üçüncü kısımda yazılı olan`Vergilendirme Alanında Ortak` Politika konusudur.

Economic integration of European Union gets its current position after some importantstages. EU integration process had started with Treaty of Rome in 1957 and continued withSingle Market that provides free movement of production factors. Turkey made its firstapplication to join EEC in 1959. European integration came to important process withbecoming operative of Euro as a currency at January 1st 1999 as of stated in MaastrichtTreaty. Success of reaching for the goals was provided by implementing common policiesthat were projected in the Founding Treaties. One of the common policies is about taxationthat is mentioned in the third part of the Treaty of Rome under the heading of ?Policies ofCommunityThe common policies about taxation also called tax adjustment is very important toattain the goals of EU. Since taxes are part of the national sovereignty and important tool thatdetermine competitive conditions by effecting overall economic and social life. Howevertaxes should not be taken as a competitive tool in Common Market in which competitiveconditions are basically equal. In the foundation of the arrangement about common taxationpolicies 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 equivalenteffect were discharged together with providing the consistency. Thus, the customs taxes weregot rid of being a major problem. However, since the discrepancies among the membercountries? internal legislations cause unfair competition in international trade, the eliminationof these discrepancies was at the agenda. For the elimination aim of these differentiations, themember countries transferred their sovereignties concerning the taxes to the Union.Indirect taxes prevent the goods, capital and people from being freely moving anddamage 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 amodel. In June 2002, the so-called law of Private Consumption tax numbered 4760constituted the second major reconciliation with the Union.Turkey achieved important successes in the field of reconciliation of indirect taxessince 1980, which is the beginning date of reconciliation. The reconciliation of Customs taxesbetween the EU and Turkey has been almost completed. The reconciliation of KDV and ÖTVis still at the agenda. There are some articles about KDV & ÖTV both in and out of harmonywith the EU applications. There are important stages been achieved but still not reached thefull reconciliation yet.