The foreign trade fiscal obligations in the Eu and evaluation from Turkey?s perspective

Foreign trade is one of the most important catalysts of international unity. It is, even, the most important one because the maturation of state concept has been parallel to economic developments. Countries have had a part in foreign trade arena as to their geographical, natural, technological, economic and strategic superiorities and these features that countries have contributed to their developments. Globalization fact dominated the 1980s and post 1980s has increased foreign trade and in turn, economic integration movements. Countries have become the members of international organizations and integrations suitable for their characteristics and foreign trade relations have increased among members as a result of this fact. This trade sharing has brought on trade integration at the world level. Trade integration at the world level has revealed a fact that the relationship between taxes, compulsory payments, and foreign trade should be taken into consideration because there is a close contact between foreign trade and tax concept contemporary of social life. Therefore, foreign trade has been affected by tax obligations that it is exposed to and foreign trade gives a direction to itself as to these obligations. The first and second parts of this study deal with foreign trade concept, causes of foreign trade, national and global advantages of foreign trade, the international integrations originating from foreign trade and the EU integration concerning Turkey in detail. In addition, the relationship between the EU and Turkey examined comprehensively in respect of economic, financial, strategic and constitutional aspects is evaluated thoroughly. In the last part, common trade policy and fiscal obligations in foreign trade, the EU common trade policy with all aspects under a evaluation title in the context of the EU and Turkey perspective, world practice of foreign trade fiscal obligations in general and in turn, foreign trade fiscal obligations of the EU in particular and foreign trade fiscal obligations of Turkey and their effects in the pre- custom union and post-custom union period are examined.