Publication: Türkiye’de özel tüketim vergileri ve Avrupa Birliği’ne uyumu
Abstract
Ülkelerin vergi sistemleri sürekli olarak değişmektedir. AB’ de ortak nitelikte bir vergi politikası yoktur. Ocak 1993 tarihinde AB iç pazarının yaratılması ile bir Özel Tüketim Vergileri (ÖTV) ortak rejimi yürürlüğe girmiştir. Bu rejim işlenmiş tütün ürünleri, alkol ve alkollü içeceklere ve petrol ürünlerine uygulanmıştır. Bu çalışmada, Türkiye’de uygulanan ÖTV Avrupa Birliği ÖTV ile karşılaştırılmış ve matrah, konu ve oran açısından bazı farklılıklara sahip olduğu görülmüştür. Bu çalışmada, ÖTV öncelikle teorik olarak incelendikten sonra, Avrupa Birliği uygulamaları incelenmiştir. Daha sonra Türkiye’de uygulanan ÖTV’nin Avrupa Birliği müktesebatına uyumunda ortaya çıkan sorunlar ve alınması gereken tedbirler araştırılmıştır. Anahtar Sözcükler: Özel Tüketim Vergileri, Türkiye, Avrupa Birliği, Vergi Uyumlaştırması, Konsey Direktifi
Tax systems of the countries have always changed in the course of time. In EU there is no uniform tax structure or model exist. In Jannuary 1993, EU’s single market is created and together with this common excise tax rejime put into effect. This regime is applied to the tabacco products, alcohol and alcoholic beverages, and energy products. In this thesis, Turkish practice of excise taxes are compared with the European Union, and some differences are observed with respect to tax bases and rates. In this paper, first the theory of excise duties are examined and then EU’s excise taxes practices It is argued that what is the main problem of the excise duties practice in Turkey and the harmonization of Turkey’s excise duties with EU’s excise duties. Excise Duties, Turkey, European Union, Tax Harmonization, Council Directive
Tax systems of the countries have always changed in the course of time. In EU there is no uniform tax structure or model exist. In Jannuary 1993, EU’s single market is created and together with this common excise tax rejime put into effect. This regime is applied to the tabacco products, alcohol and alcoholic beverages, and energy products. In this thesis, Turkish practice of excise taxes are compared with the European Union, and some differences are observed with respect to tax bases and rates. In this paper, first the theory of excise duties are examined and then EU’s excise taxes practices It is argued that what is the main problem of the excise duties practice in Turkey and the harmonization of Turkey’s excise duties with EU’s excise duties. Excise Duties, Turkey, European Union, Tax Harmonization, Council Directive