ntilek Iliaz | Middle East Technical University (original) (raw)
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The aim of this thesis is; to analyze the future direction of tax harmonization, to reveal possib... more The aim of this thesis is; to analyze the future direction of tax harmonization, to reveal possible incompatibilities and to develop solutions to eliminate these problems for Turkey in the case of accession to the EU. For this purpose, Greece was chosen and by making use of the experience of the relevant country, inferences have been made regarding the harmonization process for Turkey. The thesis is the first scientific study to reveal the direction of Turkey's tax harmonization in membership with the Greek examination. While Greece was chosen as a sample for comparison; It has been taken into account that the tax compliance of both countries are similar and the system of the relevant country can be easily examined. In addition, Greece is one of the countries that infringes the EU tax rules the most and has cases in almost every area of tax before the European Court of Justice. This increases the importance of this sample. Cases in question are used for the first time in the Tur...
Ozel tuketim vergileri, genel tuketim vergilerine ilave olarak uygulanmaktadir.Bu vergiler yayili... more Ozel tuketim vergileri, genel tuketim vergilerine ilave olarak uygulanmaktadir.Bu vergiler yayili genel tuketim vergilerinin aksine, toplu muamele vergisiozelligi tasirlar.Ortak Pazar icinde tamamen tarafsiz rekabet kosullari yaratmak icin ortak birtuketim vergisi sistemine ihtiyac vardir. Farkli vergi oranlari ortak pazaricinde, cesitli urunlerin tuketimini farkli etkileyerek rekabet kosullarinibozabilir. Baska bir ifade ile, tek pazarda mallar tamamen ozgur hareketedebilmelidir. Bu da, AB'nde KDV ve OTV oranlarinin ayni seviyeleregetirilmesine neden olmustur. AB'nde OTV ile ilgili duzenlemeler tek pazarintamamlandigi tarih olan 1 Ocak 1993 tarihinden itibaren ortaya cikmistir.slenmis tutun, alkollu ickiler ve mineral yaglar OTV'nin konusu olmustur. Buurunler kamu sagligini bozdugu, cevre kirliligine neden oldugu ve enerjitasarrufunun saglanmasi icin secilmistir. 2004 yili itibariyla da elektrik, komurve dogal gaz da OTV kapsamina alinmistir.Turkiye acisindan bakildigin...
The aim of this thesis is; to analyze the future direction of tax harmonization, to reveal possib... more The aim of this thesis is; to analyze the future direction of tax harmonization, to reveal possible incompatibilities and to develop solutions to eliminate these problems for Turkey in the case of accession to the EU. For this purpose, Greece was chosen and by making use of the experience of the relevant country, inferences have been made regarding the harmonization process for Turkey. The thesis is the first scientific study to reveal the direction of Turkey's tax harmonization in membership with the Greek examination. While Greece was chosen as a sample for comparison; It has been taken into account that the tax compliance of both countries are similar and the system of the relevant country can be easily examined. In addition, Greece is one of the countries that infringes the EU tax rules the most and has cases in almost every area of tax before the European Court of Justice. This increases the importance of this sample. Cases in question are used for the first time in the Tur...
Ozel tuketim vergileri, genel tuketim vergilerine ilave olarak uygulanmaktadir.Bu vergiler yayili... more Ozel tuketim vergileri, genel tuketim vergilerine ilave olarak uygulanmaktadir.Bu vergiler yayili genel tuketim vergilerinin aksine, toplu muamele vergisiozelligi tasirlar.Ortak Pazar icinde tamamen tarafsiz rekabet kosullari yaratmak icin ortak birtuketim vergisi sistemine ihtiyac vardir. Farkli vergi oranlari ortak pazaricinde, cesitli urunlerin tuketimini farkli etkileyerek rekabet kosullarinibozabilir. Baska bir ifade ile, tek pazarda mallar tamamen ozgur hareketedebilmelidir. Bu da, AB'nde KDV ve OTV oranlarinin ayni seviyeleregetirilmesine neden olmustur. AB'nde OTV ile ilgili duzenlemeler tek pazarintamamlandigi tarih olan 1 Ocak 1993 tarihinden itibaren ortaya cikmistir.slenmis tutun, alkollu ickiler ve mineral yaglar OTV'nin konusu olmustur. Buurunler kamu sagligini bozdugu, cevre kirliligine neden oldugu ve enerjitasarrufunun saglanmasi icin secilmistir. 2004 yili itibariyla da elektrik, komurve dogal gaz da OTV kapsamina alinmistir.Turkiye acisindan bakildigin...