Fiscal harmonisation of Turkish tax system with Europian Union tax system in terms of indirect taxes
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Abstract (EN)
The aim of this thesis is to examine the main principles of harmonisation, regulations and the harmonisation experiences about indirect taxes. Moreover, the Turkish indirect taxes practices with respect to tax harmonization experiences of European Union are evaluated. In this paper, when the Turkish practices of value added tax (VAT) and excise tax are compared with the European Union practices, some differences are observed with respect to the subject, assessment and rates. Also, it is concluded that there are some weaknesses in the taxation strategy in the Turkish indirect tax practice in terms of competition power and economic and social aspects. Keywords: European Union, Indirect Tax, Fiscal Harmonisation.
Author
Göksel Çetinkol
Institution
How to Cite
Göksel Çetinkol (Master Thesis). Fiscal harmonisation of Turkish tax system with Europian Union tax system in terms of indirect taxes, 2013, Dokuz Eylül University.
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