Disputes and evalution of import taxation in the light of judgement decisions

Taxes incurred on foreign trade are an important foreign trade and economic policy tool, as well as the economic, social and financial functions of the goods or services traded due to the displacement of goods and services between countries. Considering the fact that foreign trade transactions mainly consist of import and export transactions, export is encouraged in our country and duty is incurred from import operations, taxes on import transactions are mainly intended to be expressed while talking about taxes on foreign trade transactions. For this reason, the subject of our thesis is composed of taxes on imports and similar financial obligations. In Turkey, taxes and equivalent financial obligations are taken especially from import operations under various names. While the Tax Regulation Law is the basic regulation on the taxation process, customs duties are excluded from the scope of this law and are regulated by the Customs Law. The taxes such as excise duty, value added tax and stamp tax, which are taken from import operations, are regulated under their own laws but are subject to the Tax Procedure Law systematic. In the process of taxation of import transactions, various disputes arise due to the fact that the import transactions are related to international law rules, the commercial structure has dynamic structure, the customs procedures require technical information and the legislation is complicated and disorganized. Since it is not possible for all disputes to be regulated in the law, it is of great importance to examine and evaluate the decisions regarding the resolution of the judiciary is very important in terms of guidance for executers. Our thesis subject was tried to be examined under three sections. In the first part, foreign trade and taxation in general was tried to be considered within the framework of selected countries. In the second part, the basic taxation stages of taxation and equivalent effective financial obligations received from imports were included under the scope of legal regulations. In the last part of the thesis, since the resolution process of the disputes related to the customs duty is different from the process in the other taxes, firstly the mandatory administrative appeal and the way of the judiciary were outlined, examples of judiciary related with disputes arising from import taxes were given and evaluation was tried to be made about the application. Keywords: Import, Customs Duty, Tax Jurisdiction, Customs Disputes.