Fiscal assistances of European Union

Fiscal Assistances between European Union and Turkey had been carried out by Financial Protocols accepted at Ankara Agreement which was signed on October 12. 1963 until 1/95 Numbered Decision of Partnership Council. Purpose of these signed financial protocols is to provide fast progress to Turkish Economy. For this purpose, four financial protocols had been signed, but three of them were applied, fourth one was not applied because of political reasons. After these protocols, fiscal relations have been carried out based on the projects which were credit/donation type.There are two important turning points between the fiscal relations of Turkey and European Union. These are the Helsinki Summit Meeting at which Turkey was accepted as a candidate country and acceptance of Customs Union.In this study, structure of European Union, chronological progression of relation of Turkey with European Union, fiscal relations of European Union with Turkey, other candidate countries and non-member countries were investigated and situation of Turkey and other countries were compared in terms of fiscal relations.Key Words: Fiscal Assistances of European Union, European Union, Fiscal Relations between Turkey and European Union