Bu ~al~m£1/Un te.mel amact, Avrupa Biriigi'nin son geni$1emesinde Yer alan alke!erin KOBI'lcrc il~km rnuzakne deneyimleri q1guuJa, T Urkiye'nin KOB! polici!uzsmm AB KOB! poluikasma yokmsama dcrecesini degerlendirmeye y6nelik bir tmaliz sunmakr1r, <;alf;mada, yokla.$an fiili miizakere sii.rednde TUrkiye'nin kar!plajabi!ecelti muhtemel kilit sorun afar:Iarma ili/k.in dngOrUlerdc bulunulmaktadlr, Bu yakiao$tmll1, miizakcreler ba:jlamadan Once baa iJm'mli rwktalarm altt ritilnwktedrr. <;ah$rntJda yeni iiye iilkeler ile 2007'de aye olmalan beklenen Bufgaristan Vf Romahyd'nm KOBi politikas1. d('Ylet yardunluruu i~uen rekobet politikas1, sanayt polirikasr ve \>ergilendinne gtbi konu ilc ilg1ii farklt mkzakere fasrllan a!tuula aidildan ger;i$ dOncmleri, benzer ve ji:ukb y6nleri ile irdelenerek km~·tia}tmn.alt bir yakl.a,yrmia eie ulmmaktad;r, KOBl'iere ilifkin A8 miiktesebatmm uyumla;rtmlmas1 siirecinde, Tilrkiye 'nin muhremel avanraj ve dezavantajlarma dikkat r;ekilmekte ve devlet yard1mlan alanuufa diizenleyici bir kurumun ve vasal ~"1m;evenin o!mamas1 ile sanayi politikast alamnda demir r;elik sekriirib!Un yeniden yapllartdmlmasrrnn tamnmlanamamJ,y olmasJ sebebiyle, bu hususlann ilgili miizakere bayltklamuia Tiirkiye 'nin kar~lStna tlr;Jit~ veya k.apant$ k.riteri olarak r1kma ihtimalinin yiiksek oidugu iJ;;clikle ~·urguianmoktadtr. f;al[$monm sonunda, bu iki husus dl$mdi1, Ozellikte yak.m diJnemde Tiirkiye'nin KOBf tamrrnm AB ile uyumla;tumasmm yaranrgt olumlu ivme de dikkate aimdtgtnda, /.$ietme ve Sanayi Potitikas1 fa;;lmm mUzak.ereferinin Tfirki}'C a<;linndan bir sorun c•lu.:;turnwyt1Cdgl degerlendirilmektedir. Bu degeriendirmeler dikkate olmarak, TUrkiye 'nin bu ba-$llk altmdaki ilgili miiktesebatt tiyelik ile birlikle iistlenebiiecegt belirtilmektedir. KOBl'lere ili$kin alanlarda mUzakertlerin bii.tiind.il bir yakla:;1mla ybnlendirifebilmesf irin, isJetme ve Sanayi Politikas1 fnslmm mlizakf!re sU.reci r;ah$malarmm, relwbct polititum w vergilendirme JGsdlarmm milza/r.J!re siirer/eri ile e$Onfr bir }eki.tde ytiriUiilmesinin. gerekliligine ijaref edilmelaedir, 

 The main objective of this smdy is to provide an analysis on the degree of convergence ofTurkLrh SA1Es Policy wtth that of the EU in the light of I the negoriarion experience of the last enlargement as regards to SMEs. Moreover, it sheds a fi'ght to possible key challenges for SME sector that _ Turkey can face in the forthcoming negotiation process of the EU In this 1 sense, the study draws some lessons before negotintion process starts. it analyses not only the derogother derogations taken under diJfetent related chapters like competition including state aids, industrial policy and taxation, II will be based on. a qualitative evaluation, adopting a compare and contrast methodology regarding negotiation e.1.perience of the new member states indudint: Bulgaria and Romania in the SME related policy fields. The study draws attention to probable advantages and disadvantages in the process of adjustmem of the acquis related 10 SMEs and finnly underlines the high possibility that Turkey would face Jerious challenges as a form of opening benchmarks, especially under competition chapter due to fnck of any legalframework and monitoring agency for state aids and under industrial policy regarding incomplete restructuring of the sud sector. Taking aU these aspects into account, the study suggests that m order to supervise whole process in a complementary mnnner, chapter of Enterprise and Industrial Policy should bf' carried out simultaneously with the negotiation processes of competiticn and taxation policfes,