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INWARD PROCESSING REGIME: CHALLENGES AND PROPOSED SOLUTIONS

Year 2019, Volume: 7 Issue: 2, 331 - 355, 30.08.2019
https://doi.org/10.22139/jobs.559293

Abstract

The goal of this study is to identify the
problems encountered in functioning Inward Processing Regime (IPR) and
recommend solutions to these problems. The study was carried out with a
quantitative research. In this context, businesses that are members of export
unions and have Inward Processing Regime Certificate (IPRC) and Regulatory and
Supervisory Bodies responsible for effective functioning of this regime were.
It was concluded that the regime provided competitive power to companies in
international markets and contributed significantly to increase in exports. It
was also found out that the regime did not cause unfair competition against
local manufacturers, exert pressure on current deficit, increase dependence on
imports and reduce trade policy measures. On the other hand, several problems
were detected in equivalent goods usage in the context of the regime.
Continuous new regulations introduced within the scope of this regime
constitute one other problem.

Our country, that adopted export-based growth
strategy as of 1980, resorts to several export incentive systems. IPR, one of
these incentive systems, contributes significantly to total export of the
country. Indeed, almost half of total export activity is carried out under this
regime. However; in addition to its advantages, this system is currently
criticized in several ways such as increasing dependence on imports and current
deficit, causing unfair competition against local manufacturers, decreasing the
importance of trade policy. It is apparent that problems encountered in functioning
of this significant regime may not be neglected. Removal or clarification of
this bilateral conflict related to the regime will help it work better.
Therefore, our study is of great importance.

We did not find a study on problems
encountered in the context of IPR that constitutes the research question of
this study. Therefore, based on only studies carried out within the scope of
IPR, we involved studies that gave place to problems of IPR in our literature
review. Survey questions used for the study were designed according to the
problems found in literature. Moreover, regulatory bodies responsible for
well-functioning the regime was asked about their opinions about several issues
that might be perceived as a problem in the context of IPR.

In this context, a survey was implemented to
clarify both problems obtained in literature review and issues that were
recognized as a problem by authorities. Survey form, the data collection tool
of the study, was implemented in two separate institutions.

Our study population comprises Turkish
businesses that are member of export unions and have IPRC and regulatory and
supervisory bodies that are responsible for well-functioning of the regime. We
asked research questions to both companies and regulatory and supervisory
institutions due to the likelihood that these institutions might have different
opinions on the regime. It was not possible for us to reach the whole
population during the study. Therefore, non-random convenience sampling pattern
was selected. The study was not carried out with face-to-face interview method.
Communication was predominantly via e-mail due to lack of time, cost factor and
hardship of transport. 209 businesses with IPRC and 30 regulatory and
supervisory institutions sent feedback. Five-Lichert scale was used as rating
method in the surveys.

IPR is supported more by businesses that use
this regime than regulatory and supervisory institutions. It was also
understood that the scale was reliable after calculating Cronbach Alpha
coefficient to test reliability of attitude scale of these two institutions. It
is understood from study result that IPR has positive impact on efficiency and
productivity of companies. It might also be found that imported or domestic
input is also used within the scope of export products. Our conclusions do not
overlap with the Mali (2004) study. Still, it was found out that supporting
relevant industries would rather be supported for domestic provision of
imported goods. A similar finding to our study was given place in the study of
Kocatepe et al (2013). Despite several problems we read in literature, we found
out that the regime dis not cause unfair competition against local
manufacturers and increase dependence on import and current deficit. Our
conclusion on unfair competition is also different from the conclusions in the
studies of Sayılgan and Şenol (2010) and Tekin (2017). Here, it is concluded
again that the regime increases export activity and causes positive impact on
employment. It was also concluded that IPR did not reduce the trade policy
measures. Major problems encountered within the scope of this regime are as
follows; it might be hard at post-production stage to understand whether
equivalent goods allowed for substituting the imported goods have the same commercial
qualities with the imported goods, waste rates of production input might be
miscalculated, an ambiguity might occur on the meaning of the waste rate
concept and continuous changes introduced in IPR functioning might cause
uncertainty. We also reached no conclusion as to the existence of fraud acts as
part of export activities within the scope of IPR. After all, it was understood
that neither the businesses nor experts have adequate knowledge of IPR.













To conclude, it was understood at the end of
this study that several issues that were perceived as problems were not indeed
a problem while several other problems were clarified. IPR would rather be used
in periods of short supply for this system to be beneficial to national
economy. If domestic production of imported products is possible, relevant
industries must be supported to pave the way for domestic provision. One reason
for companies exporting within the scope of IPR to prefer using imported input
is that our domestic intermediate goods manufacturers are not capable of
quality production. Therefore, our domestic intermediate goods manufacturers
must resort to relevant methods for quality production. Questions revealed by
this study must be dealt with by authorities and relevant measures must be taken.
Each industry must be separately subjected to the survey of the study in order
to identify the problems clearly. 

References

  • 2005/8391 sayılı Dâhilde İşleme Rejimi Kararı, 27.01.2005 tarih ve 25709 sayılı Resmi Gazete.
  • İhracat 2006/12 Dâhilde İşleme Rejimi Tebliği, 20.12.2006 tarih ve 26382 sayılı Resmi Gazete.
  • Bıyıkçı, C. (2010). Bir Teşvik Rejimi Olarak Dâhilde İşleme Rejiminin Ülke İhracatı ve Ülke Kalkınması Üzerindeki Etkileri: Gelişimsel ve Ekonomi-Politik Bir Analiz. Yüksek Lisans Tezi. İstanbul: T.C. Marmara Üniversitesi, SBE.
  • Gençosmanoğlu,Ö.T. (2016). Dahilde İşleme Rejiminin Türkiye’de Dış Ticaret, İstihdam ve Rekabet Gücüne Etkisi. Business and Economiks Research Journal, Vol:7. Sayı:2, pp.83-102.
  • Kocaefe Cebeci, A. ve M. Yılmaz. (2013). Dâhilde İşleme Rejimi ve Türk Dış Ticareti Üzerine Etkilerinin Analizi (1996-2011). Fırat Üniversitesi Sosyal Bilimler Dergisi. Cilt:23. Sayı:2, ss.205-224.
  • Mali, M. (2004). Dâhilde İşleme Rejimi ve Uygulamadaki Etkinliği. Yüksek Lisans Tezi. Bursa: T.C. Uludağ Üniversitesi, SBE.
  • Mete, E. ve E. Baday Yıldız. (2017). Dâhilde İşleme Rejimi ve Cari Denge: Türkiye İçin Sektörel Bir Analiz. The Jornal of İnternational Scientifik Researches. Sayı 2017,2(7), pp.38-51.
  • Parlakay, O. ve S. Duru. (2017). Türkiye’de İşlenmiş Tarım Ürünleri Dış Ticaretinde Dâhilde İşleme Rejiminin Etkilerinin Trend Analizi Yöntemleriyle İncelenmesi. Harran Tarım ve Gıda Bilimleri Dergisi. Volume:21(1), pp.62-72.
  • Sayılgan, G. ve C. Şenol.(2010) Dâhilde İşleme Rejimi ve Türk İşletmelerinin İhracatı Üzerine Etkileri. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Sayı:35, ss.37-53.
  • Selen, U. (2005). Dış Ticaret Yardım Unsuru Olarak Dâhilde İşleme Rejimi: Türkiye Açısından Değerlendirilmesi. Akdeniz İ.İ.B.F. Dergisi(10). ss.182-205.
  • Şişman, G. (2017). Tax Advantages and Violations in the İnternal Processing Regime. Journal of Gurrent Researches on Sciences (Jocress), Volume:7/4, pp. 265-282.
  • Takım, A. ve Ş.M. Ersungur. Dâhilde İşleme Rejimi: İhracat ve İthalat Üzerindeki Etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi. Cilt:24. Sayı:2, ss.289-305.
  • Tekin, Ü.E. (2017). Dâhilde İşleme Rejimi’nin İhracat ve İthalat Üzerine Etkileri (1996-2016). İnternational Journal of Academic Value Studies (Javstudies) . Vol:3. İssue:16, pp. 192-206.
  • Uçak, H. (2013). 50 Soruda Dâhilde İşleme Rejimi. Seçkin Yayıncılık San.ve Tic.A.Ş., s.165, Ankara.

DAHİLDE İŞLEME REJİMİNDE KARŞILAŞILAN SORUNLAR VE ÇÖZÜM ÖNERİLERİ

Year 2019, Volume: 7 Issue: 2, 331 - 355, 30.08.2019
https://doi.org/10.22139/jobs.559293

Abstract

Amaç: Bu
çalışma Dahilde İşleme Rejimi’nin (DİR) işleyişinde karşılaşılan sorunları
tespit etmeyi ve bu sorunlara yönelik çözüm önerileri bulunmayı amaçlamaktadır.

Yöntem: Amacı
bakımından bu çalışma açıklayıcı araştırma kategorisinde yer almaktadır ve
nicel araştırma yöntemine dayanmaktadır. Araştırmada anket tekniği kullanılmıştır
ve SPSS programıyla veri analizi yapılmıştır.

Bulgular:
DİR’i;
düzenleyici ve denetleyici kuruluşlara kıyasla rejimi kullanmakta olan firmalar
daha çok desteklemektedir. Ayrıca rejimin ihracat ve istihdam üzerinde olumlu
etkisi tespit edilmiştir. Bununla beraber rejimin işletmelerin verimliliğini
artırdığı ve ihracatçı firmalara uluslararası pazarlarda rekabet gücü
kazandırdığı anlaşılmıştır. Literatürde yer alan çalışmaların aksine; rejimin
haksız rekabet yaratmadığı, ithal bağımlılığını artırmadığı, ticaret politikası
önlemlerinin etkisini azaltmadığı ve cari açığı artırmadığına yönelik bulgulara
ulaşılmıştır. Ayrıca rejim kapsamında yaşanan bazı değişikliklerin
belirsizliklere yol açması ve eşdeğer eşya kullanımı konusunda sorunlar tespit
edilmiştir.







Sonuç:
Bu
rejimin ülke ekonomisine fayda sağlaması için, sadece arz yetersizliği yaşanan
dönemlerde kullanılması ve ithal eşyalarının yurt içerisinde ikamesi bulunması
halinde yurt içinden tedarik edilmesi desteklenmelidir. Bu araştırmada tespit
edilen sorunların yetkili kuruluşlar tarafından incelenerek gerekli önlemlerin
alınmasında fayda vardır.

References

  • 2005/8391 sayılı Dâhilde İşleme Rejimi Kararı, 27.01.2005 tarih ve 25709 sayılı Resmi Gazete.
  • İhracat 2006/12 Dâhilde İşleme Rejimi Tebliği, 20.12.2006 tarih ve 26382 sayılı Resmi Gazete.
  • Bıyıkçı, C. (2010). Bir Teşvik Rejimi Olarak Dâhilde İşleme Rejiminin Ülke İhracatı ve Ülke Kalkınması Üzerindeki Etkileri: Gelişimsel ve Ekonomi-Politik Bir Analiz. Yüksek Lisans Tezi. İstanbul: T.C. Marmara Üniversitesi, SBE.
  • Gençosmanoğlu,Ö.T. (2016). Dahilde İşleme Rejiminin Türkiye’de Dış Ticaret, İstihdam ve Rekabet Gücüne Etkisi. Business and Economiks Research Journal, Vol:7. Sayı:2, pp.83-102.
  • Kocaefe Cebeci, A. ve M. Yılmaz. (2013). Dâhilde İşleme Rejimi ve Türk Dış Ticareti Üzerine Etkilerinin Analizi (1996-2011). Fırat Üniversitesi Sosyal Bilimler Dergisi. Cilt:23. Sayı:2, ss.205-224.
  • Mali, M. (2004). Dâhilde İşleme Rejimi ve Uygulamadaki Etkinliği. Yüksek Lisans Tezi. Bursa: T.C. Uludağ Üniversitesi, SBE.
  • Mete, E. ve E. Baday Yıldız. (2017). Dâhilde İşleme Rejimi ve Cari Denge: Türkiye İçin Sektörel Bir Analiz. The Jornal of İnternational Scientifik Researches. Sayı 2017,2(7), pp.38-51.
  • Parlakay, O. ve S. Duru. (2017). Türkiye’de İşlenmiş Tarım Ürünleri Dış Ticaretinde Dâhilde İşleme Rejiminin Etkilerinin Trend Analizi Yöntemleriyle İncelenmesi. Harran Tarım ve Gıda Bilimleri Dergisi. Volume:21(1), pp.62-72.
  • Sayılgan, G. ve C. Şenol.(2010) Dâhilde İşleme Rejimi ve Türk İşletmelerinin İhracatı Üzerine Etkileri. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. Sayı:35, ss.37-53.
  • Selen, U. (2005). Dış Ticaret Yardım Unsuru Olarak Dâhilde İşleme Rejimi: Türkiye Açısından Değerlendirilmesi. Akdeniz İ.İ.B.F. Dergisi(10). ss.182-205.
  • Şişman, G. (2017). Tax Advantages and Violations in the İnternal Processing Regime. Journal of Gurrent Researches on Sciences (Jocress), Volume:7/4, pp. 265-282.
  • Takım, A. ve Ş.M. Ersungur. Dâhilde İşleme Rejimi: İhracat ve İthalat Üzerindeki Etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi. Cilt:24. Sayı:2, ss.289-305.
  • Tekin, Ü.E. (2017). Dâhilde İşleme Rejimi’nin İhracat ve İthalat Üzerine Etkileri (1996-2016). İnternational Journal of Academic Value Studies (Javstudies) . Vol:3. İssue:16, pp. 192-206.
  • Uçak, H. (2013). 50 Soruda Dâhilde İşleme Rejimi. Seçkin Yayıncılık San.ve Tic.A.Ş., s.165, Ankara.
There are 14 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Original Articles
Authors

Sinan Esen 0000-0003-3582-7641

İşıl Ayas 0000-0002-5441-006X

Baldauryen Idan This is me 0000-0002-7111-3833

Publication Date August 30, 2019
Submission Date April 30, 2019
Acceptance Date May 10, 2019
Published in Issue Year 2019 Volume: 7 Issue: 2

Cite

APA Esen, S., Ayas, İ., & Idan, B. (2019). DAHİLDE İŞLEME REJİMİNDE KARŞILAŞILAN SORUNLAR VE ÇÖZÜM ÖNERİLERİ. İşletme Bilimi Dergisi, 7(2), 331-355. https://doi.org/10.22139/jobs.559293