Tax expenditures in the European Union and Turkey

Coşkun, Zeynep
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 to what extent Turkey’s tax expenditures are harmonized to the EU.


Reforming the European union budget: a socıal constructivist policy approach
Deniz, Mustafa; Kahraman, Sevilay; Department of International Relations (2010)
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...
Value-added tax in European taxation system and harmonization of vat during the integration process of Turkey
Sezgin, Fevza; Aşık, Serap; Department of European Studies (2007)
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...
The External dimension of the European Union's immigration policy and its implications for transit countries : a comparison of Turkey and Morocco
YIldız, Ayselin Gözde; Eralp, Yakup Atila; Department of International Relations (2012)
The purpose of this thesis is to analyse the external dimension of the European Union’s (EU) immigration policy and its implications for transit countries through a comparative study of Turkey and Morocco. The thesis examines the development and institutionalization of the EU’s externalization of its immigration policy within a chronological and theoretical context. Applying the theoretical debate concerning “Europeanization beyond EU borders”, it investigates to what extent the EU has successfully external...
The Mediterranean and eastern enlargement of the European Union: a comparative study on the evolving EU acquis communautaire /
Kimençe, Duygu; Kahraman, Sevilay; Department of International Relations (2014)
The main focus of this thesis is analyzing the Mediterranean enlargement and the Eastern enlargement of the European Union by utilizing Frank Schimmelfennig's rhetorical entrapment theory. The admission of Greece to the Community in 1981 on political grounds which aimed to support the country's transition to democracy after the regime of the Colonels between 1967-1974 and the Community's own efforts in the same era to transform the integration project into a noble enterprise based on rights and values had s...
Free movement of Turkish workers in the context of Turkey's accession to the EU
Düzenli, Esra; Aşçıoğlu Öz, Gamze; Department of European Studies (2010)
Within the broader scope of free movement of persons, free movement of workers is one of the fundamental freedoms guaranteed by the European Union (EU) law. It is one of most significant rights that are granted to the Union citizens and will be enjoyed by Turkish nationals after Turkey’s accession the Union. In this regard, this study examines the free movement of Turkish workers in the EU within the framework of Turkey’s EU accession process and two recent EU enlargements since 2004. Along with the legal s...
Citation Formats
Z. Coşkun, “Tax expenditures in the European Union and Turkey,” M.S. - Master of Science, Middle East Technical University, 2010.