Publication: Serbest bölgelerde muhasebe organizasyonu ve vergileme
Abstract
SERBEST BÖLGELERDE MUHASEBE ORGANİZASYONU VE VEGİLEME Türkiye’de ve dünyada işletmelerin uluslar arası pazarda rekabet gücünü arttırmak amacıyla çeşitli muafiyet ve teşviklerle özendirilen, devlet müdahalesinin asgariye indirildiği serbest bölgeler kurulmaktadır. Fakat farklı ülkelerde ki farklı siyasi otoriteler, farklı ekonomi politikaları, ülkelerin içinde bulunduğu farklı coğrafi durum ve demografisinin doğurduğu ihtiyaçlara cevap vermek için geliştirilen yeni kavram ve uygulamalar serbest bölgelerin her ülke için ayrı özellik taşımasını gerektirmiştir. Türkiye’de Cumhuriyet döneminden önce başlayan ancak bir türlü uygulamaya geçirilemeyen Serbest Bölgeler, yeni ekonomi politikalarıyla dışa açık büyüme modelinin uygulanmaya başlandığı 24 Ocak 1980 ekonomik kararlarının ardından 3218 sayılı Serbest Bölgeler Kanunu ile yasalaşarak 1985 yılında fiilen uygulamaya geçilmiştir. Ardından 10.3.1993 tarih ve 21520 sayılı Resmi Gazete’de yayınlanarak yürürlüğe giren Serbest Bölgeler Uygulama Yönetmeliği serbest bölgelerin kuruluş ve işleyişlerine yön vermiştir.Fakat serbest bölgelerin ülkemizde yukarıda saydığımız amaçları tamamen gerçekleştirdiği söylenemez. Çünkü Türkiye’de serbest bölgeler üretim amacından daha çok ticari amaç ön planda tutularak gelişmiştir. Bu da serbest bölgelerden Türkiye’ye yapılan ithalatın, serbest bölgelerden yapılan ihracata göre fazla olmasıyla bu bölgelerin dış alım bölgesi olması ve ithalat baskısı yapmasına neden olmuştur.
IN FREE TRADE ZONE ORGANIZATION OF ACCOUNTING AND TAXING Free trade zones that are being encouraged by several exemptions and incentives and where the state intervention is decreased to the minimum level are being established both in Turkey and the whole world with the purpose of increasing the competition power of the enterprises in the international market. But the new concepts and applications that have been developed in order to supply the needs that are caused by the different political authorities, different economy policies and the different geographical locations and the demography of the states required the free trade zones to have different characteristics for each state. Free Trade Zones that have been started before the Republican Period but could be put into practice in Turkey have been actually put into practice in 1985 by becoming law with the 3218 no Free Trade Zones Law after the 24th January 1980 economic decisions that the development model which is open to the outer world has been started to be applied with the new economy policies. But it’s not possible to say that the Free Trade Zones can entirely realize the above mentioned targets in our country because the free trade zones have been developed by taking the commercial purpose into consideration rather than the investment purpose. This situation caused that the import operations from free trade zones to Turkey have become more than export operations and this has made these zones to be import zones and caused import pressure.
IN FREE TRADE ZONE ORGANIZATION OF ACCOUNTING AND TAXING Free trade zones that are being encouraged by several exemptions and incentives and where the state intervention is decreased to the minimum level are being established both in Turkey and the whole world with the purpose of increasing the competition power of the enterprises in the international market. But the new concepts and applications that have been developed in order to supply the needs that are caused by the different political authorities, different economy policies and the different geographical locations and the demography of the states required the free trade zones to have different characteristics for each state. Free Trade Zones that have been started before the Republican Period but could be put into practice in Turkey have been actually put into practice in 1985 by becoming law with the 3218 no Free Trade Zones Law after the 24th January 1980 economic decisions that the development model which is open to the outer world has been started to be applied with the new economy policies. But it’s not possible to say that the Free Trade Zones can entirely realize the above mentioned targets in our country because the free trade zones have been developed by taking the commercial purpose into consideration rather than the investment purpose. This situation caused that the import operations from free trade zones to Turkey have become more than export operations and this has made these zones to be import zones and caused import pressure.