A comparison of special consumption taxes in the European Union and Turkey in light of recent developments

The aim of this thesis is to understand the problems occurred in the harmonization with the European Union?s Acquis Communautaire in the fıeld of Special Consumption Taxes which is one of the most important negotiation topics of Turkey in taxation in the process of accession to the European Union and; to review the related regulations of the European Union and Special Consumption Tax Law of Turkey in general and comparative terms in order to do consistent evaluations.In the fırst part of the Thesis, which is the conceptual framework, general terms, term of tax and its basic features, defınition of special consumption tax, its features and its development are examined. in the second part, the concept of tax harmonization in the European Union and historical development of harmonization in the fıeld of special consumption tax in this context, legal basis, reasons of harmonization and its reasons are conveyed. in this part where special consumption tax in the European Union is examined, regulations in this area followed by alcohol, tobacco and energy related regulations, taxation regime and current topics are discussed as well. in the third part where special consumption tax in Turkey is examined, historical development of special consumption tax, reasons of adoption of this tax, basic features of special consumption taxes before and after the Law numbered 4760 are conveyed. in the fourth part, special consumption tax applications in Turkey and European Union are discussed in sub-titles and comparative terms, a general evaluation is done after giving information on the current phase reached related to harmonization of special consumption tax in the process of accession.Key words: European Union, Special Consumption Tax, Indirect Taxes, Tax Harmonization, Taxation