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WORLD TRADE ORGANIZATION MEMBERSHIP, FOREIGN TRADE TAXES AND TURKISH EXPERIENCE

2016

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Journal of Life Economics

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The aim of this paper is to discuss the consumption tax shift after Turkey’s WTO membership by referring the study conducted of the effect of WTO membership on the consumption tax structure. In the study by analyzing panel data of 97 developing and transitional countries, it is observed that after WTO membership, the share of customs duties considerably decreased. It is also verified that customs duties’ revenue loss is compensated through VAT on imports. For Turkey as being contracting party of several bilateral and multilateral agreements, after membership data for the same period showed that hypothesis of consumption tax shift is tested and proved.

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Journal of Life Economics

Field : Sosyal, Beşeri ve İdari Bilimler

Journal Type : Uluslararası

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Article : 283

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2023 Impact : 0.318

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WORLD TRADE ORGANIZATION MEMBERSHIP, FOREIGN TRADE TAXES AND TURKISH EXPERIENCE

2016

Journal:

Journal of Life Economics

Author:

DOI:

10.15637/jlecon.177

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To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

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Journal of Life Economics

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User Guide

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Mendeley

Endnote

WORLD TRADE ORGANIZATION MEMBERSHIP, FOREIGN TRADE TAXES AND TURKISH EXPERIENCE

2016

Journal:

Journal of Life Economics

Author:

DOI:

10.15637/jlecon.177

Abstract:

Keywords:

Citation Owners

Attention! To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus AccessIf you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Journal of Life Economics

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Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.