Excise Duty in the European Union and Türkiye's harmonization: Alcoholic beverages market example

The prerequisite for the opening of the taxation chapter in the negotiations held in the process of harmonization with the European Union is the differences in the excise duty related to the alcoholic beverages and tobacco fund. In this study, the relevant provisions of the EU acquis and the corresponding legislation of our country were examined. This study has been prepared within the framework of the Action Plan agreed in the negotiations in 2009 as well as the progress reports published by the EU, taking into account the efforts for harmonization between the years 2009-2018 and the situation after the harmonization in 2018. In the study, tax compliance with the EU was achieved in the alcoholic beverages market as a result of the decisions taken within the framework of the Action Plan. As a result, it has been observed that there is a significant shift from raki consumption to whiskey consumption in Türkiye. During this study, the data of the Turkish Revenue Administration, the Directorate General of Public Accounts, the Department of Tobacco and Alcohol, and the Turkish Statistical Institute were used.