Anti-dumping duty within the framework of international and national legislation

This study aims to examine the anti-dumping tax application with its controversial aspects within the framework of international and national legislation. Anti-dumping duty is a tax imposed by governments on imports to prevent foreign manufacturers from creating unfair competition by selling their goods or services below cost in the local market. This tax is used as a trade policy defense tool to protect domestic producers and maintain market equilibrium. However, there are some legal problems and criticisms within the framework of international and national legislation regarding the anti-dumping tax application. In this study, the concept of liberalization of trade in the context of the emergence of dumping, the investigation for the determination of anti-dumping tax and the calculation process of the tax are examined. The concepts examined during this process were examined in terms of their aspects that were the subject of conflict within the framework of the International Panel and Appeal Body Reports. In the framework of national legislation, issues such as the tax collection procedure and its place in the legislation and its conformity with the Constitution have been discussed with their controversial aspects. As a result of the study, it was stated that the signed international agreements and national legislation should be revised by adding detailed explanations for the definitions of the concepts that were left unclear in the international and national legislation. It was emphasized that the determinations regarding the legal nature of the tax should be clarified within the framework of the national legislation, and solutions were presented for the discussions by presenting the aspects discussed in the national framework. Keywords: Dumping, Anti-dumping, Anti-dumping Duty, Trade Liberalization, GATT 1994