DÜNYA TİCARET ÖRGÜTÜ ÜYELİĞİ, DIŞ TİCARET VERGİLERİ VE TÜRKİYE UYGULAMASI
WORLD TRADE ORGANIZATION MEMBERSHIP, FOREIGN TRADE TAXES AND TURKISH EXPERIENCE
Author(s): Ömer Faruk BatırelSubject(s): Economy, Supranational / Global Economy
Published by: Rating Academy
Keywords: World Trade Organization (WTO);Customs Duties; VAT on Imports;
Summary/Abstract: 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.
Journal: Journal of Life Economics
- Issue Year: 3/2016
- Issue No: 4
- Page Range: 1-8
- Page Count: 8
- Language: Turkish