Dolaylı vergiler ve Türkiye'nin AB'ye giriş sürecinde dolaylı vergiler uyumlaştırma çalışmaları

Abstract

AB'nin ekonomik bütünlesmesinin bugünkü durumuna çesitli asamalardan geçilerek ulasılmıstır. 1957 yılında Roma Anlasması ile baslayan AB bütünlesme hareketi, üretim faktörlerinin serbest dolasımını içeren Tek Pazarın yürürlüge konmasıyla sürmüstür. Türkiye ise 1959 yılında AB'ye katılma istegini bildirmistir. AB bütünlesmesi, Maastrich Anlasmasının öngördügü gibi 1 Ocak 1999 tarihinde Euro'nun yürürlüge girmesiyle önemli bir asamaya ulasmıstır. Tüm bu hedeflerin gerçeklestirilebilmesi, kurucu anlasmalarda öngörülen ortak politikaların uygulanması ile mümkün olmustur. Bu konulardan bir tanesi de Roma Anlasması?nın ?Toplulugun Politikaları? baslıklı üçüncü kısımda yazılı olan "Vergilendirme Alanında Ortak" Politika konusudur.

Economic integration of European Union gets its current position after some important stages. EU integration process had started with Treaty of Rome in 1957 and continued with Single Market that provides free movement of production factors. Turkey made its first application to join EEC in 1959. European integration came to important process with becoming operative of Euro as a currency at January 1st 1999 as of stated in Maastricht Treaty. Success of reaching for the goals was provided by implementing common policies that were projected in the Founding Treaties. One of the common policies is about taxation that is mentioned in the third part of the Treaty of Rome under the heading of ?Policies of Community The common policies about taxation also called tax adjustment is very important to attain the goals of EU. Since taxes are part of the national sovereignty and important tool that determine competitive conditions by effecting overall economic and social life. However taxes should not be taken as a competitive tool in Common Market in which competitive conditions are basically equal. In the foundation of the arrangement about common taxation policies of EU, taxes should be neutral that is not to harm free competition. In EU with the effect of Customs Union, the customs duties and charges having equivalent effect were discharged together with providing the consistency. Thus, the customs taxes were got rid of being a major problem. However, since the discrepancies among the member countries? internal legislations cause unfair competition in international trade, the elimination of these discrepancies was at the agenda. For the elimination aim of these differentiations, the member countries transferred their sovereignties concerning the taxes to the Union. Indirect taxes prevent the goods, capital and people from being freely moving and damage the competition by affecting the prices of goods entering the costs. As a result of this, the union foresaw the indirect taxes as an area of being harmonized. From that point of view, Value added tax and Private Consumption Tax (ÖTV), which can be assigned as union taxes, have exclusive significance. In this direction, Turkey has introduced the Value added tax (KDV) starting from the date of 1985 by taking the 6. Directive issued by EU Council as a model. In June 2002, the so-called law of Private Consumption tax numbered 4760 constituted the second major reconciliation with the Union. Turkey achieved important successes in the field of reconciliation of indirect taxes since 1980, which is the beginning date of reconciliation. The reconciliation of Customs taxes between the EU and Turkey has been almost completed. The reconciliation of KDV and ÖTV is still at the agenda. There are some articles about KDV & ÖTV both in and out of harmony with the EU applications. There are important stages been achieved but still not reached the full reconciliation yet.