The impact of smuggling in border cities on tax revenues: The case of Hakkari province

Smuggling, recognized as an international economic crime, adversely affects social life in Turkey. Due to its physical and geographical characteristics, smuggling has become prevalent, especially in regions along the eastern border of Turkey, and has expanded its scope of activity in various forms. This study's sample consists of the province of Hakkari, which is located on the transit route of Eastern Anatolia and holds strategic importance. The study reveals that high taxes lead to smuggling, while low taxes create a weak economy, placing the economy in a vicious cycle. This thesis consists of four chapters. The first chapter addresses the definition of the concept of borders and examines the scope of borders from a physical and geographical perspective. In the second chapter, the definition of smuggling activities is provided, along with an examination of the legislative history of smuggling. The third chapter of the thesis addresses the types of smuggling activities and methods used in the province of Hakkari, which constitutes the sample of the study. In the fourth chapter of the thesis, data concerning smuggled goods and the impact of smuggling activities on tax revenue in the Eastern Anatolia Region are examined in detail.