Avrupa Birliği Türkiye vergi sistemleri ve uyumlaştırma çalışmaları
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Abstract
Avrupa Birligi, simrlari belirli alanda olugan ekonomik, siyasi ve sosyal biryapidir. Bqlangicinda her ne kadar ekonomik diizeyde bir girigim olarak tasarlanmigolsada zamanla iqerigi ve siiurlan geniglemigtir. Giiniimiizde AB 27 ulkeyle, yaklagik500 milyon ntifbsuyla, 4 milyon kilometrekarelik alaniyla dev bir ekonomik vesiyasal bolge durumundadir. Diinyamn en buyhk buyiik ekonomik alani olup siyasalanlamda da bdlgesinde ve diinyada gittikqe agirligi artan bir yapiya egrilmektedir.Boylesine devasal yapimn fonksiyonlanm yerine getirebilmesi ve kurumlanniglerliginin devam etmesi iqin oldukqa yiiksek bir maliyet olugmaktadir. Bu maliyetikargilamasi iqin muhtelif kaynaklardan gelir elde etmesi gerekmektedir. Bu gelirkaynaklanndan onemli biri vergilerdir.AB'nde vergi anlayigimn amaci birlik iqinde yagam standartmi yiikseltmektir.Vergiler genellikle bu dogntltuda harcanmaktadir. Vergi sistemleri iilkelerin sosyalve ekonomik politikalanna uygun olarak egit gostemektedir. Dolayisiyla AB igindestandart bir vergi sisteminden bahsetmek oldukqa giiqtiir. Kaldi ki as11 qabada buyonde degildir. Aymlagtirmaktan ote uyumlagtima ve yakinlagtima gabalariagirliktadir.AB vergi ile ilgili yasal dayanaklari kurucu anlatgma niteliginde RomaAntlagmasinin muhtelif maddelerinden(95-100,145,220)muhtelif maddelerindenalmaktadlr. Vergi politiklarini ve vergi qegitlerini belirlerken temel gk~gn oktaslRoma Anlqmasimn ilgili maddeleridir.Bazi AB ulkelerinin vergi sistemleri incelendiginde aralarinda onemli farklaroldugu goze qarpmaktadir. Ancak AB miiktesabati qerqevesinde uye ulkelerin uyumyada yakmlagtirma qabalari onemli sonuglar vermigtir.Roma Anlagmasi geregi AB uyeler arasmdaki vergi uyumsuzluklarmigiderme qabasi bir zo~uluMur.Ancakb unun oldukqa zor olmasindan dolayi yavagilerleme saglanmaktadir. C W vergi uyumlagtirmasimn oniinde ekonomik, siyasi,mali ve hukuki engeller bulmaktadir. Bu engellerin kaldirilmasi ve uyumlagtirmaqali~malanninta rnamlanmasi zaman alacak gibi goriintiyor.Tiirkiye aqisindan bak~ldiginda AB ile diger alanlara gore daha bir sonuqdanso2 edikbilir. Tiirk vergi sistemi incelendiginde AB ile arasinda iyimser ciddifarklmn oldugu ancak son yillardaki qaligmalarla bu farklarin azaldigifarkedilmektedir. 2004 ve 2005 1lerleme Raporlarinda da bu olumlu geligmedenbahsedilmekdir.AB hedefine ulagmak iqin temel farkliliklan gidermek, en azindan kabuledilebilir seviyeye indirmek zorundadir. Vergi uyumlagtirmasida bu farkliliklannsadece bir tanesidir. AB ekonomik ve siyasal butiinlegmesi ve tamamlamak vesiirdiirebilmek iqin bir araq olarak vergi uyumla~tirmasinib apnyla tamamlamalidir.Anahtar Kelimeler: Roma Antlagmasi, Vergi Uyumlagtirmasi, Vergi Politikalar~,Vergi Sistemleri, AB Miiktesebati. The European Union is an economic, political and social system implementedwithin a certain geographical set of boundaries. Although it was planned as aneconomic initiative at first, its contents and the boundaries were expanded over thedecades. The EU is a vast economic region made up of 27 countries, about 500million residents and four million square metres of land. It is the second largesteconomic region in the world and on a politicat level, as well, it has become a seriouspartner block.For such a vast economic and social superstructure as the EU to perform itseconomic functions is a difficult task requiring difficult choices to make. In order tomeet these choices and requirements, the EU needs Income from various sources.One of such main sources is the taxes.The main objective of taxation in Europe is to increase the living standardswithin the Union. The taxes are usually spent for this aim. The tax systems varyaccording to the social and economic policies of the countries that make up theUnion. Therefore, it is difficult at first to talk about a standard system of taxationwithin the European Union. As a matter of fact, the main purpose and objective is notnecessarily to achieve this objective. Rather than produce a homogenised tax system,the bulk of the efforts seem to concentrate on the harmonisation of the taxes.The EU derives the basis of its legal structure for taxation from a number ofrelatedrelevant provisions of the Treaty of Rome. These provisions can especially befound between the Articles 95 to 100, 145 and 200. These Articles form the basis forthe tax policies and differences.When we examine different tax systems within each member state, we cannotice important differences as well as incompatibilities between these tax systems.But the efforts made in this direction have significantly reduced these differences.According to the relevant provisions of the Treaty of Rome signed in 1957, itis important and necessary to bring the tax policies closer between the member statesby eradicating the differences. But the progress has so far been slow because of thedifficulties involved in the process of harmonisation. This is mainly because of theeconomic, political, financial and legal obstacles involved in the process. It seemsthat it will take time to overcome these obstacles and produce a positive outcome forthe efforts of harmonisation.There is a more optimistic outlook for the tax system in Turkey in relation toEU in comparison with the other sectors. The gaps in legislation and the differenceswith the other, existing member states of the EU have been considerably reducedover the recent years. In the progress reports for the years 2004 and 2005 thesepositive developments have been acknowledged.In order to achieve its aims and reach its targets for taxation, as well as forother economic measures, it is important for the EU to eradicate or at least to reducethe fundamental differences. Tax harmonisation is one way of tackling this problem,which is an important policy option for the economic integration of the EU and tomaintain this integration.Keywords : Treaty of Roma, Tax Systems, Tax Policies, Tax Harmonization,European Union Law.
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