Value-added tax in European taxation system and harmonization of vat during the integration process of Turkey

Sezgin, Fevza
This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.


Tax expenditures in the European Union and Turkey
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This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU’s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU’s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey’s tax laws will be explained followed by an evaluation of ...
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This thesis aims at answering two questions under the topic of Harmonisation of Industrial Property Rights Protection Procedures in the European Union. The questions researched are: أWhat are the current systems of Industrial Property Rights protection in the world, in the European Union and Turkey?ؤ and أIs there a way for Turkey to be included within the EU Industrial Property protection system in the future while still being under the relation of Customs Union?ؤ. To answer these questions current systems...
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European Union citizenship and its impacts on the formation of European political identity
Kolsuz, Neval; Yurdusev, Ahmet Nuri; Department of European Studies (2010)
This thesis aims at evaluating the impacts of European Union Citizenship on the development process of European political identity. With the introduction of European Union citizenship upon the ratification of the Treaty of Maastricht, a breath of fresh air has been brought to the ongoing debates and a new form of citizenship has taken its place in the literature. The “workers’ right to free movement ” which was the core of the push for European citizenship, has played a pioneering role for the rights engend...
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The budget of the European Union has accomplished a significant role for European integration in the history of the Union. However, it has not resulted into anticipated developments compatible with the Union’s institutional policy reform process in the last decades. The budget has emerged as a consequence of path dependent developments in its historical progress, which has dragged the European Union to a critical stage. It is rather challenging for the Union now to sustain the current structure of the budge...
Citation Formats
F. Sezgin, “Value-added tax in European taxation system and harmonization of vat during the integration process of Turkey,” M.S. - Master of Science, Middle East Technical University, 2007.