Taxation of corporations in E.U. and Turkey?s adaptation endeavours during membership process

The European Union building the Common Market including memberstates to have a role on rapidly increasing global competition as a part ofdeveloping global trade between world countries , has been making regulationsthrough converging of member states? systems by taking the Common Marketpotential into consideration.The EU has made regulations about not only taxing policies but also onmany fields about harmonisation aiming to increase the efficiency of theCommon Market. The EU suggests various regulations to those countries ofwhich have the fear of losing their national hegemonies by using their juridicalresources on taxation, and at the same time leaves the applications ıf this formember states? authorities. The aim of regulations of EU already is not copyingmember states? taxing systems , but harmonizating them.In this study, we discussed EU?s taxation regulations and Turkey?s, ofwhich aiming full membership, harmonization to these regulations in details.Furthermore, Tax Theory, theorical structure of Corporations Tax and itshistorical basis and role on Turkish Taxing System are also mentioned , taxingauthority of EU and important issues on Corporation Tax harmonizationstudies are demonstrated. Again, we discussed historical base of Turkey-EUrelations , Turkey?s harmonizing necessity and studies of accordance with EUregulations comprehensively. Suggestions about Turkey?s , of which innegotiation process, harmonization experiences and what Turkey should doalso developed through this study.Key words: European Union, Taxation Authority, Corporations Tax, Harmonization,Membership