INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU

Hasan Alpagu

INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU

Abstract

A Customs Union is a union of states, which share a common customs area. However, there is not a standard type of custom union. A customs union may be built according to different forms and for different legal reasons. Turkey signed a Customs Union agreement with the European Union in 1995. The customs union with Turkey is a good example of a country not yet a member of the EU, but with which the EU has a customs union. The customs union between Turkey and the EU concerns industrial and processed agricultural products. It is of great importance for Turkey to dismantle customs duties and similar fees. Turkey has put the common external tariff of the EU standard into practice against third countries. However, on the Turkish side in particular, there were economic concerns and criticism. On the other side there are also proponents of the customs union in Turkey. In this paper we examine the meaning and background of the customs union and the taxation in international trade.

Details

Primary Language

Turkish

Subjects

-

Journal Section

-

Authors

Hasan Alpagu This is me

Publication Date

January 11, 2016

Submission Date

January 11, 2016

Acceptance Date

-

Published in Issue

Year 2015 Volume: 10 Number: 2

IZ

https://izlik.org/JA86SN75DD

Cite

RIS / Bibtex

APA

Alpagu, H. (2016). INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU. Bilgi Ekonomisi Ve Yönetimi Dergisi, 10(2). https://izlik.org/JA86SN75DD

AMA

1.Alpagu H. INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU. JKEM. 2016;10(2). https://izlik.org/JA86SN75DD

Chicago

Alpagu, Hasan. 2016. “INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU”. Bilgi Ekonomisi Ve Yönetimi Dergisi 10 (2). https://izlik.org/JA86SN75DD.

EndNote

Alpagu H (January 1, 2016) INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU. Bilgi Ekonomisi ve Yönetimi Dergisi 10 2

IEEE

[1]H. Alpagu, “INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU”, JKEM, vol. 10, no. 2, Jan. 2016, [Online]. Available: https://izlik.org/JA86SN75DD

ISNAD

Alpagu, Hasan. “INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU”. Bilgi Ekonomisi ve Yönetimi Dergisi 10/2 (January 1, 2016). https://izlik.org/JA86SN75DD.

JAMA

1.Alpagu H. INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU. JKEM. 2016;10. Available at https://izlik.org/JA86SN75DD.

MLA

Alpagu, Hasan. “INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU”. Bilgi Ekonomisi Ve Yönetimi Dergisi, vol. 10, no. 2, Jan. 2016, https://izlik.org/JA86SN75DD.

Vancouver

1.Hasan Alpagu. INTERNATIONAL TAXATION AND THE ROLE OF CUSTOMS UNION BETWEEN TURKEY AND EU. JKEM [Internet]. 2016 Jan. 1;10(2). Available from: https://izlik.org/JA86SN75DD