Taxation Chapter in Turkey's Europan Union Membership Process

Taxation Chapter in Turkey's Europan Union Membership Process

Murat Aydın
ISBN13: 9781799844594|ISBN10: 1799844595|ISBN13 Softcover: 9781799858447|EISBN13: 9781799844600
DOI: 10.4018/978-1-7998-4459-4.ch038
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MLA

Aydın, Murat. "Taxation Chapter in Turkey's Europan Union Membership Process." Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization, edited by Yilmaz Bayar, IGI Global, 2021, pp. 685-699. https://doi.org/10.4018/978-1-7998-4459-4.ch038

APA

Aydın, M. (2021). Taxation Chapter in Turkey's Europan Union Membership Process. In Y. Bayar (Ed.), Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization (pp. 685-699). IGI Global. https://doi.org/10.4018/978-1-7998-4459-4.ch038

Chicago

Aydın, Murat. "Taxation Chapter in Turkey's Europan Union Membership Process." In Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization, edited by Yilmaz Bayar, 685-699. Hershey, PA: IGI Global, 2021. https://doi.org/10.4018/978-1-7998-4459-4.ch038

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Abstract

With the signing of the Ankara Agreement in 1964, Turkey established economic relations with the EU of today for the first time. The EU candidate status was granted in 1999 and negotiations started in 2005. There are 35 chapters in the EU full membership process. One of the chapters is the Taxation Chapter. The aim of this study is to examine the taxation process between EU and Turkey. In this study, document scanning method has been used. In this context, Ankara Agreement, Financial Protocol, Provisional Protocol, Additional Protocol, Progress Reports, and Screening Meetings have been comprehensively screened. At the end of the study, the taxation provisions of the two parties have been set out in detail.

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