The effects of the harmonise with EU legislation on Turkish tax policy in terms of indirect tax

In this thesis, tax harmonization aspect of Turkey?s preparations for being in EU is considered.Turkey is under obligation to accomplish accession negotiations for full member.Taxation head that is numbered 16 is mostly about indirect taxes like as Value Added Tax and Special Consumption Tax.Therefore, the scheme of this thesis is limited to base on VAT and SCT.Treaty of Rome build up legal structure in terms of the establishing of the single market being the main target of EU. In order that lifting the trade barriers for free movement of person, goods and capital.Therefore, there considered that different taxation systems are harmonised among EU countries and candidate countries such as Turkey.However, the handing over of national sovereignty to supranational organizations causes some social, economical, political issues.Additionally, tax harmonisation includes important costs. The more nations accept tax harmonisation, the less their ability to use tax policy.Besides, We couldn?t think that Turkish indirect tax legislations are wholly harmonised with EU tax directives and implementations.Because, the legal, social, cultural and economic structure of nations are different from each other and while prepared and modernised the legislations of nations , these differences should be taken into account.