Özet:

Harmonization of taxation systems of member states is important for the functioning of the internal market, thus secondary legislation on excise duties has been adopted by the European Union. In order to comply with the European Union acquis, excise duties have been introduced to Turkish tax system in 2002. However, even though Turkey put itself under the obligation to harmonize its legislation with the European Union by applying for membership, the excise duty system is not fully in compliance with the European Union system. On the other hand, at the level of European Union as well the harmonization that was targeted in the taxation area between member states’ legal systems has not been fully reached and there are still differences between their tax systems

Anahtar Kelimeler: