TURKlYE'DE DIŞ TİCARETİN VERGlLENDlRİLMESl VE AVRUPA BİRLİĞİ

Öz In our country, for decades, taxing on foreign trade is one of the main tools for governments in economic policy-making. However, with proces of integration process to European Union important adjustments are made on foreign trade taxing. These adjustments especially made after the completion of the Turkey-EU Customs Union. In this context, Turkey eliminated all customs duties and charges having equivalent effect applied to imports of industrial products from the European Union and started to apply the Community's Common Customs Tariff for imports from the third countries. The purpose of this paper is to analyze the changes stated.

TURKlYE'DE DIŞ TİCARETİN VERGlLENDlRİLMESl VE AVRUPA BİRLİĞİ