Özet:

In Nowadays, the EU which has integration developed character keeps go with 28 member states since 2014 as a result of new participations, but it has started 6 member states. The excess of the number of members, actually, draws attention to important case. According to this, the integration that has 28 members, at the same time, undertakes the duty that is integration government systems of 28 member states. The EU shows significant effort in the perspective of providing relationship that is closest in the area of economic and socio-cultural international. Undoubtfully, this integration calls for consistence tax rules and tax systems with each other’s member states. In this context, the both member states and candidate states is kept under observation. According to this, Turkey has been kept under observation in the relationships between the EU in the frame of ‘the reports of progress’. In this study, it is examined determinations on tax system and the changes that occur in the tax policies in the perspective of ‘reports of progress’ which is regularly promulgated since 1998.

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