Evaluation of taxation of maritime trade according to the competition power of Turkey in international maritime trade

In this paper, we aimed to determine the issues and problems of the sector related to tax applications in Turkey and whether tax applications affected sector?s competitive power.In light of our findings, it is expected that solutions would assist improving sector?s competitive conditions. It is targeted that the incentives related with the sector being adequate, taking the examples of other countries the incentives which are not provided should be established and clear definitions in the legislations should be declared.In this study, first, we determined the extend of maritime sector and then sector?s present conditions all over the world. Second, as necessary for our metier and issue, we explained tax legislation of sector with the aim of whether tax applications of Turkey affected the existing situation.We have presented several issues in the current legislations which are negatively effecting the competitive power. These are presented with the potential solution proposals.In the final section, we discussed whether sector?s tax legislation has affected sector?s international competitive power within the frame work of issues we investigated.Key words: 1) Competition, Tax, Maritime trade.