Comparison of customs tax structure, Turkey customs and European customs legislation

Customs Taxes have been recognized as one of the major sources of income of the past day-to-day countries. First of all, customs taxes have begun to emerge along with the existence of human beings, together with the unity they have formed within the frame of family, people, society and state. The countries have formed unions on the basis of mutual relations that have formed over time, and some arrangements have been made within the scope of tariffs, rates and privileges of taxes against third countries and regulations in customs taxes in this framework. In this study, the structure of the customs tax systematically in the framework of the legislation along with its history has been considered and its structure in our country has been discussed. Over time, the European Union with the Customs Union, structural changes and their forms of implementation have been tried to be handled with import and export figures by years. In this conceptual framework, customs exemptions and exemptions, changes in tariffs and tariffs to be applied were tried to be put forward. At the outset, it was tried to explain the subject of taxation, the application of customs taxes according to customs legislation, the importance of customs taxes, the aims and effects. Finally, examining the customs duties applied in Turkey, we tried to show the mutual effects of the European Union and Turkey together with the Customs Union. As a result of structural deficiencies in the third country and some communities, the result is that Turkey can' not provide resources in a complete and effective way.