İhracaat rejiminin yasal çerçevesi ile ihracatı teşvik tedbirlerinin esasları

Abstract

ÖZET Türkiye 1980' den `bu yana dışa açık `bir ekonomik model uygulamaya başlamıştır. Bu ekonomik model, uzun zaman kapalı bir ekonomi içinde yaşamış bir bünyenin ihracat tedbirleriyle dışa açılması olarak nitelendirilebilir. İhracatı teşvik politikasının genel amacı, bir yandan ihracat gelirlerini arttırırken, diğer yandan ihracatın yapısını tarım ürünlerinden sanayi ürünleri ne doğru kaydırmaktır. İhracatın arttırılması ve kapsamının genişletilme si için İhracat Rejimi, İhracatı Teşvik Kararları ve politikaları ihracata dönük sanayileşme modelinin alt. sisteminin belirlenmesinde önemli faktörler olarak görülebilir. Bu nedenle rejim ve teşvik kararlarının hukuki yapısının, nitelik ve uygulama esaslarının açıklanması gerekir. Rejim ve Teşvik Kararlarının incelenmesine geçilmeden önce Türkiye'de nasıl bir yapısının sözkonusu olduğu ve ihracattaki gelişmeler ortaya koyulacaktır. İhracatın yapısının sanayi ürünleri lehine değişmesinde, ihracatı teşvik politikasının önemi vardır. Şöyle ki, 1980 öncesi dönemde ihracatı teşvik politikalarının amacı sanayileşme modelinin ihracat üzerin de doğurduğu olumsuz etkilerin giderilmesi iken, 1980'- den sonraki dönemde bir yandan ihracat hacmini arttırmak, diğer yandan da ihracatın bünyesini sanayi mamulleri yönünde değiştirmektir. İhracata dönük politikalar izlenirken dikkat edilecek en önemli nokta dengeli olmaktır. Ayrıca önerilecek teşvik sisteminin kaynağı hazine ve emisyon olmamalı, sistem kendi içinde kendi kaynağını yaratacak ve enflasyonist baskılara neden olmayacak şekilde geliştirilmelidir. - v -

SUMMARY PRICIFLES O? EKCOURAGEMEET PRECAUTIONS OF EXPORT TOGETHER WITH THE LEGAL FRAME 0? THE EXPORT REGIME Turkey, until 1980' es has been applied strategy of Import Substitution in a closed economy, But, as this strategy being applied, the economy should be ope ned to Foreign effects gradually, after a certain period of time. Otherwise as it has been in 1970' s Turkey, the import increases in relation to increase of Production and in the end should be suffered by a foreign Exchange critical period. Therefore; Turkey has started to apply an open economical Industrialization model since 1980. Because xt has been clearly understood of the importance of export for impoving of turkish economy. To increase of Exportation and to widen its con tends; Export regime, decisions for encourament of Exportation, are seen as important factors to deter mine the sub system of the policies of Industriali zation weighing to exportation. For this reason, it is necessary to explain of how the legal body is determined of the decree of regime and Encouragement. As bureaucracy cannot be thought different from the Basic economical relations, in this study, the bureaucracy regulating our exportation, improvement in exportation either by numerical or by structural and the quality of encouragement in Exporting and the application conditions will be tried to study. Primarily, it will be cleared of what kind of Exportation structure Turkey has and the improvement on export. As Turkey's export was 2.910 million dollar's on 1980, it has increased up to 10.190 million dollars on 1987. /?'hen the exports are considered in sectors base, it is observed that in parallel to the structural change in the economy, the share of industrial exports increased and reached 79,1 %. On the other hand, - vi -there is a decrease in agricultural exports when com pared the previous years. This decrease in the export of.the agricultural sector, to some extent, can he classified as manufacturing industry exports due to the export of agricultural products after being pro cessed. To maintain the continuation of this positive trend in exports could be provided by simplifying the procedures and efficient implementation of encoura gement measures. On structural change of export in the benefit of industrial product the importance of policy of Encouragement of Export is undeniable. As the policy of Encouragement of export before 1980' s the purpose was to lighten the negative effects of Industrialization model on export, on the period after 1980, to increase the export volume on one side and on the other hand the purpose was to change the structural body of the exportin the benefit of Industrial products. The export encouragement precautions is the precautions of serving to the goal that the source is being directed to export instead of domestic mar- let by increasing profitability of export industries. Using this precautions, it has been tried to get a transition towards industrial goods covering high technology increasing total export volume. Export encouragement precautions can be classi fied three groups according to the functioning and time; 1. The precautions giving production rank of product will be exported. 2. The precautions related to the External mar keting of export product. 3. The precautions provided financial advantages after the goods had been exported» Turkey untill 1980 and on the period after 1980, has been approached in a precautions system provided financial advantages after exportation. Vll -It is known giving the idea of this system is not defended in international platform and the exportation is supported with goverment revenues. Because of the containing of various subjects of encouragement precautions of Export it is consi derably difficult to make general classification on this matter. As some of these effecting the exporters supplying direct material benefits the others contain much more indirect ways. Por example; Tax Return on export, to supply cheap credit, are the direct benefits ensured, but the supplying information to the exporters on the condi tions of foreign markets, training of the Exporters and to simplify the transactions of export are consi dered in the group a of indirect Export Encouragement Precautions.' The principal precaution taken by the foreign count ries to enco.trage the expert are foreign currency allo cation, to pay back the taxes and tariffs for the ex port goods or to compansate them, the Government support of export on supporting the services on ex port marketing and other services and tax exemption and subsidy the use of capital. The export encouragement precautions of TURKEY is regulated by the various law, decree and the Eulletinsublished by various organisations and circular. The legal bureaucracy on this matter beside the considerable change, also has particular of rapid change., The transactions like control and coordination related to Encouragement Precaution and application are followed up by the State Planning Organisation (DPT). îut the Undersecretary of Treasury and foreign Trade and the l-.iinistry of Customs and Finance, Central Bank have some authority and responsibility on this matter. A division of the Export Encouragement precauti ons are included in the ;?)????- x*z Encouragement Decree realised by the council of Ministers and in connection to this decree, the Export Encouragement Bulletin prepared by theState Planning Organisation. - vi 11 -It is known giving the idea of this system is not defended in international platform and the exportation is supported with goverment revenues. Because of the containing of various subjects of encouragement precautions of Export it is consi derably difficult to make general classification on this matter. As some of these effecting the exporters supplying direct material benefits the others contain much more indirect ways. Por example; Tax Return on export, to supply cheap credit, are the direct benefits ensured, but the supplying information to the exporters on the condi tions of foreign markets, training of the Exporters and to simplify the transactions of export are consi dered in the group a of indirect Export Encouragement Precautions.' The principal precaution taken by the foreign count ries to enco.trage the expert are foreign currency allo cation, to pay back the taxes and tariffs for the ex port goods or to compansate them, the Government support of export on supporting the services on ex port marketing and other services and tax exemption and subsidy the use of capital. The export encouragement precautions of TURKEY is regulated by the various law, decree and the Eulletinsublished by various organisations and circular. The legal bureaucracy on this matter beside the considerable change, also has particular of rapid change., The transactions like control and coordination related to Encouragement Precaution and application are followed up by the State Planning Organisation (DPT). îut the Undersecretary of Treasury and foreign Trade and the l-.iinistry of Customs and Finance, Central Bank have some authority and responsibility on this matter. A division of the Export Encouragement precauti ons are included in the ;?)????- x*z Encouragement Decree realised by the council of Ministers and in connection to this decree, the Export Encouragement Bulletin prepared by theState Planning Organisation. - vi 11 -The Liberalizations made in current exchange and import regime have been ensured considerable `.encour- gement. The Currency Rate application which started to apply in a realistic manner, stopped the revaluation of the national money which was seen previously, helped the increase of the Export. The foreign currency allocation with customs exempt has an important ground in todays Encouragement System. After 1980 period the Soreing currency demand of the exporters seen considerable increases. But, this means that the export of this country become more depen dent to the foreign sources in view of production. As we have mentioned before, one of the most impor tant purposes of this encouragement policy is to incre ase the export and also increase the share of the in dustrial goods in the total export. The most important poingt to take into considera tions to be balanced on opening to the foreign countries. In addition, the Encouragement System, in thelong run, instead of unbalanced markets, shall be used to direct Turkey at a more industrialized Countries., If neces sary should be selective on either regional or in '``ountry base. The suggested source of Encouragement Policy,.- should not be Treasury and emission, but shoulcL be expanded as to not causing the inflationist pressure but to create its cvm resources. - x -