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  Citation Number 2
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AVRUPA BİRLİĞİ’NDE ÖZEL TÜKETİM VERGİLERİNİN UYUMLAŞTIRILMASI VE TÜRKİYE AÇISINDAN DEĞERLENDİRİLMESİ
2005
Journal:  
Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Author:  
Abstract:

The aim of this paper is to examine the main principles of harmonization, regulations and the harmonization experiences about excise taxes. Moreover, the Turkish excise tax (ÖTV) practices with respect to tax harmonization experiences of European Union are evaluated. In this paper, when the Turkish practices of excise tax are compared with the European Union practices, some differences are observed with respect to the subject, assessment and rates. Also, it is concluded that there are some weaknesses in the taxation strategy in the Turkish excise tax practice in terms of competition power and economic and social aspects.

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Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Field :   Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 414
Cite : 404
Details
Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi