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SAHTE VE KORSAN ÜRÜNLERİN VERGİ GELİRLERİNE ETKİSİ

Yıl 2021, Cilt: 14 Sayı: 2, 759 - 784, 01.07.2021
https://doi.org/10.29067/muvu.678636

Öz

Son yıllarda sahte ve korsan ürünlerin üretimi ve ticareti artış göstermiştir. Teknoloji, internet gibi nedenlerle artan sahte ve korsan ürünler piyasasının etkileri de buna paralel olarak artış göstermiştir. Sahte ve korsan ürünlerin etkilerinden birisi de vergilendirme ile ilgilidir. Sahte ve korsan ürünler, genel olarak vergi dışı kalmakta ve vergi geliri kaybına yol açmaktadır. Bu noktadan hareketle çalışmada dünyada ve Türkiye’de sahte ve korsan ürünlerin oluşturduğu vergi geliri kaybı tahminleri ve tahminlerin önündeki engeller araştırılmıştır. Çalışmanın sonucuna göre, dünyada ve Türkiye’de sahte ve korsan ürünler önemli derecede vergi geliri kaybı oluşturmakta iken, söz konusu kaybın boyutu hakkında güncel ve tutarlı bir tahmin yapmanın önünde birtakım engeller bulunmaktadır.

Kaynakça

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  • Andrés, A. R., ve Goel, R. K. (2012). Does software piracy affect economic growth? Evidence across countries. Journal of Policy Modeling, 34(2), 284–95.
  • Aregbeyen, O. (2010). Final report of the study on counterfeiting and smuggling of manufactured products in Nigeria. Çevrimiçi https://open.unido.org.
  • Bamossy, G. ve Scammon, D. L. (1985). Product Counterfeiting: Consumers and Manufacturers Beware. Hirschman, E. ve Holbrook, M. (Eds) içinde Advances in consumer research volume 12,, (ss. 334-339), Provo: Association for Consumer Research.
  • Banerjee, D. (2013). Effect of piracy on innovation in the presence of network externalities. Economic Modelling, 33, 526–532.
  • Banerjee, D. ve Chatterjee, I. (2010). The impact of piracy on innovation in the presence of technological and market uncertainty. Information Economics and Policy, 22, 391–397. B
  • BASCAP (2013). Long term impacts of counterfeiting and piracy on increased foreign direct investment and employment in Kenya. Çevrimiçi https://iccwbo.org/content/uploads/sites/3/2016/11/FDI-and-employment-in-Kenya.pdf
  • Behner, P., Hecht, M. ve Wahl, F. (2017). Fighting counterfeit pharmaceuticals new defenses foran underestimated and growing menace. Çevrimiçi https://www.strategyand.pwc.com/gx/en/reports/fighting-counterfeit-pharmaceuticals.pdf
  • Bekhouche, I. E. (2018). Copyright and trademark offences which might infringe the consumer’s rights. Athens Journal of Law, 4(3), 243-254.
  • Blackburn, D., Eisenach, J. A. ve Harrison, D. (2019). Impacts of digital video piracy on the U.S. economy. Çevrimiçi https://www.theglobalipcenter.com.
  • Blackstone E., Fuhr J. ve Pociask, S. (2014). The health and economic effects of counterfeit drugs. American Health & Drug Benefits, 7, 216–224
  • Bradley, W.ve Kolev, J. (2019). Can piracy increase innovation? The software industry’s response to online file sharing. SMU Cox School of Business Research Paper, No. 19-12.
  • BSA (2008). Piracy reduction impact study. Çevrimiçi https://ww2.bsa.org.
  • Butticè, V., Caviggioli, F., Franzoni, C., Scellato, G. ve Thumm, N. (2018). Impact of counterfeiting on the performance of digital technology companies. JRC Digital Economy Working Paper, No. 2018-03
  • Cademan, A., Henriksson, R. ve Nyqvist, V. (2012). The effect of counterfeit products on luxury brands: An empirical investigation from the consumer perspective. Çevrimiçi http://www.diva-portal.org/smash/get/diva2:530386/fulltext01.pdf
  • Cannon, R. M. (2017). Enforcement of media piracy: America's hardline approach versus japan's lackadaisical approach and the future of enforcement in Japan under the trans-pacific partnership. Washington University Global Studies Law Review, 16(3), 483-512.
  • CEBR (2002). Counting counterfeits: Defining a method to collect, analyse and compare data on counterfeiting and piracy in the single market. Çevrimiçi http://www.hamisitasellen.hu/wp-content/uploads/2014/04/final-report-cebr_en.pdf
  • Chaudhry, P. E. ve Zimmerman, A. (2012). Protecting your intellectual property rights: Understanding the role of management, governments, consumers and pirates. London: Springer.
  • Chow, D. C. (2015). International business transactions: problems, cases, and materials. New York: Wolters Kluwer Law & Business.
  • Cordell, V. V., Wongtada, N. ve Kieschnick, R. L. (1996). Counterfeit purchase intentions: Role of lawfulness attitudes and product traits as determinants. Journal of Business Research, 35, 41–53.
  • Crettez, B., Hayek, N. ve Zaccour, G. (2019). Non-deceptive counterfeiting and consumer welfare: A differential game approach. CRED Working Paper, No. 2019-5.
  • Çan, O. ve Utku, F. (2018). Turkey - transit passing goods as per the new ip code. Çevrimiçi https://legal.deris.com/en/insights/anti-counterfeiting-and-customs-ip-enforcement/34-turkey-transit-passing-goods-as-per-the-new-ip-code
  • D’Astous, A. ve Gargouri, E. (2001). Consumer evaluations of brand imitations. European Journal of Marketing, 35(1/2), 153-167.
  • ECOFIN (2017). The thirteenth session: march 31 to april 2, 2017. Ecofin background guide. Çevrimiçi https://static1.squarespace.com.
  • Eisend, M. ve Schuchert-Güler, P. (2006). Explaining counterfeit purchases: A review and preview. Academy of Marketing Science Review, 2006(12), 1-22.
  • Emmanuel, I. E. ve Leah, M. (2016). Counterfeit and unwholesome product: An integrated management approach. Jurnal Kemanusiaan, 14(3), 61-73.
  • Ene, C. ve Mihăescu, G. L. (2014). The fight against consumer goods counterfeiting - dimensions, challenges, solution. Economic Insights Trends and Challenges, 3(4), 53-67.
  • EUIPO (2017). The economic cost of IPR infringement in the smartphones sector. Çevrimiçi https://euipo.europa.eu.
  • EUIPO (2019). 2019 status report on IPR infringement. Çevrimiçi https://op.europa.eu.
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  • Fernandez, R.N., Ribeiro, F.G. ve Duarte, J. (2018) Effects of software piracy on economic growth. International Journal of Economics and Finance, 10, 1-11.
  • FRONTIER (2009). The impact of counterfeiting on governments and consumers. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2011a). Estimating the global economic and social impacts of counterfeiting and piracy. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2011b). The economic and social impacts of counterfeiting and piracy in Turkey. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2017). The economic ımpacts of counterfeiting and piracy. Çevrimiçi https://www.inta.org/Communications/Documents/2017_Frontier_Report.pdf
  • Fuchs, H. J. (t.y.). The efficiency of anti–counterfeiting. Çevrimiçi https://aippi.org.
  • GAO (2010). Intellectual property observations on efforts to quantify the economic effects of counterfeit and pirated goods. Çevrimiçi https://www.gao.gov/new.items/d10423.pdf
  • GIABA (2017). Anti-money laundering and combating the financing of terrorism. Çevrimiçi https://www.giaba.org.
  • Green, R.T. ve Smith, T. (2002). Executive insights: countering brand counterfeiters. Journal of International Marketing, 10(4), 89-106.
  • Grossman, G.M. ve Shapiro, C. (1988). Foreign counterfeiting of status goods. Quarterly Journal of Economics, 103(1), 79-100.
  • ICC (2016). Counterfeiting, piracy and smuggling in India effects and potential solutions. https://cdn.iccwbo.org.
  • IMC (2007). Assessment of brand names protection in Egypt. Çevrimiçi https://www.academia.edu/5397014/Assessment_of_Brand_Names_Protection_in_Egypt_-EN
  • İzmen, Ü. (2019). 21. yüzyılın sorunu kaçak, taklit ve sahte ürünlerin ticareti. Çevrimiçi http://markakorumagrubu.org/yayinlar
  • Jain, S. (2008). Digital piracy: A competitive analysis. Marketing Science, 27(4), 610-626
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  • Kumar, R., Yadav, S. K. ve Verma, S. (2018). Intellectual property rights protection and foreign direct investment: a study of BRICS countries. World Review of Entrepreneurship, Management and Sustainable Development, 14(6), 694-704.
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EFFECT OF THE COUNTERFEIT AND PIRATED PRODUCTS ON TAX REVENUES

Yıl 2021, Cilt: 14 Sayı: 2, 759 - 784, 01.07.2021
https://doi.org/10.29067/muvu.678636

Öz

Production and trade of counterfeit and pirated products have increased in recent years. The effects of the market of counterfeit and pirated products, which increased due to reasons like technology and internet, increased in parallel. One of the effects of counterfeit and pirated products is related to taxation. Counterfeit and pirated products are generally non-taxable and result in tax revenue loss. From this point on, in this study, estimates about the loss of tax revenue created by counterfeit and pirated products in the world and Turkey and obstacles to estimate the tax loss were investigated. According to the results of the study, in the world and Turkey, counterfeit and pirated products cause substantial tax loss and there are some obstacles to making an up-to-date and consistent estimate of the amount of the loss in question.

Kaynakça

  • Addison, G. (2018). Top 5 reasons why counterfeit goods are getting harder to spot. Çevrimiçi https://www.ipwatchdog.com.
  • Andrés, A. R., ve Goel, R. K. (2012). Does software piracy affect economic growth? Evidence across countries. Journal of Policy Modeling, 34(2), 284–95.
  • Aregbeyen, O. (2010). Final report of the study on counterfeiting and smuggling of manufactured products in Nigeria. Çevrimiçi https://open.unido.org.
  • Bamossy, G. ve Scammon, D. L. (1985). Product Counterfeiting: Consumers and Manufacturers Beware. Hirschman, E. ve Holbrook, M. (Eds) içinde Advances in consumer research volume 12,, (ss. 334-339), Provo: Association for Consumer Research.
  • Banerjee, D. (2013). Effect of piracy on innovation in the presence of network externalities. Economic Modelling, 33, 526–532.
  • Banerjee, D. ve Chatterjee, I. (2010). The impact of piracy on innovation in the presence of technological and market uncertainty. Information Economics and Policy, 22, 391–397. B
  • BASCAP (2013). Long term impacts of counterfeiting and piracy on increased foreign direct investment and employment in Kenya. Çevrimiçi https://iccwbo.org/content/uploads/sites/3/2016/11/FDI-and-employment-in-Kenya.pdf
  • Behner, P., Hecht, M. ve Wahl, F. (2017). Fighting counterfeit pharmaceuticals new defenses foran underestimated and growing menace. Çevrimiçi https://www.strategyand.pwc.com/gx/en/reports/fighting-counterfeit-pharmaceuticals.pdf
  • Bekhouche, I. E. (2018). Copyright and trademark offences which might infringe the consumer’s rights. Athens Journal of Law, 4(3), 243-254.
  • Blackburn, D., Eisenach, J. A. ve Harrison, D. (2019). Impacts of digital video piracy on the U.S. economy. Çevrimiçi https://www.theglobalipcenter.com.
  • Blackstone E., Fuhr J. ve Pociask, S. (2014). The health and economic effects of counterfeit drugs. American Health & Drug Benefits, 7, 216–224
  • Bradley, W.ve Kolev, J. (2019). Can piracy increase innovation? The software industry’s response to online file sharing. SMU Cox School of Business Research Paper, No. 19-12.
  • BSA (2008). Piracy reduction impact study. Çevrimiçi https://ww2.bsa.org.
  • Butticè, V., Caviggioli, F., Franzoni, C., Scellato, G. ve Thumm, N. (2018). Impact of counterfeiting on the performance of digital technology companies. JRC Digital Economy Working Paper, No. 2018-03
  • Cademan, A., Henriksson, R. ve Nyqvist, V. (2012). The effect of counterfeit products on luxury brands: An empirical investigation from the consumer perspective. Çevrimiçi http://www.diva-portal.org/smash/get/diva2:530386/fulltext01.pdf
  • Cannon, R. M. (2017). Enforcement of media piracy: America's hardline approach versus japan's lackadaisical approach and the future of enforcement in Japan under the trans-pacific partnership. Washington University Global Studies Law Review, 16(3), 483-512.
  • CEBR (2002). Counting counterfeits: Defining a method to collect, analyse and compare data on counterfeiting and piracy in the single market. Çevrimiçi http://www.hamisitasellen.hu/wp-content/uploads/2014/04/final-report-cebr_en.pdf
  • Chaudhry, P. E. ve Zimmerman, A. (2012). Protecting your intellectual property rights: Understanding the role of management, governments, consumers and pirates. London: Springer.
  • Chow, D. C. (2015). International business transactions: problems, cases, and materials. New York: Wolters Kluwer Law & Business.
  • Cordell, V. V., Wongtada, N. ve Kieschnick, R. L. (1996). Counterfeit purchase intentions: Role of lawfulness attitudes and product traits as determinants. Journal of Business Research, 35, 41–53.
  • Crettez, B., Hayek, N. ve Zaccour, G. (2019). Non-deceptive counterfeiting and consumer welfare: A differential game approach. CRED Working Paper, No. 2019-5.
  • Çan, O. ve Utku, F. (2018). Turkey - transit passing goods as per the new ip code. Çevrimiçi https://legal.deris.com/en/insights/anti-counterfeiting-and-customs-ip-enforcement/34-turkey-transit-passing-goods-as-per-the-new-ip-code
  • D’Astous, A. ve Gargouri, E. (2001). Consumer evaluations of brand imitations. European Journal of Marketing, 35(1/2), 153-167.
  • ECOFIN (2017). The thirteenth session: march 31 to april 2, 2017. Ecofin background guide. Çevrimiçi https://static1.squarespace.com.
  • Eisend, M. ve Schuchert-Güler, P. (2006). Explaining counterfeit purchases: A review and preview. Academy of Marketing Science Review, 2006(12), 1-22.
  • Emmanuel, I. E. ve Leah, M. (2016). Counterfeit and unwholesome product: An integrated management approach. Jurnal Kemanusiaan, 14(3), 61-73.
  • Ene, C. ve Mihăescu, G. L. (2014). The fight against consumer goods counterfeiting - dimensions, challenges, solution. Economic Insights Trends and Challenges, 3(4), 53-67.
  • EUIPO (2017). The economic cost of IPR infringement in the smartphones sector. Çevrimiçi https://euipo.europa.eu.
  • EUIPO (2019). 2019 status report on IPR infringement. Çevrimiçi https://op.europa.eu.
  • European Consumer Centre (2017). The impact of counterfeiting on online consumer rights in Europe. Çevrimiçi https://www.eccireland.ie/wp-content/uploads/2017/03/counterfeiting-report-final.pdf
  • Europol (t.y.). Counterfeiting and product piracy. Çevrimiçi https://www.europol.europa.eu.
  • Fernandez, R.N., Ribeiro, F.G. ve Duarte, J. (2018) Effects of software piracy on economic growth. International Journal of Economics and Finance, 10, 1-11.
  • FRONTIER (2009). The impact of counterfeiting on governments and consumers. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2011a). Estimating the global economic and social impacts of counterfeiting and piracy. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2011b). The economic and social impacts of counterfeiting and piracy in Turkey. Çevrimiçi https://iccwbo.org.
  • FRONTIER (2017). The economic ımpacts of counterfeiting and piracy. Çevrimiçi https://www.inta.org/Communications/Documents/2017_Frontier_Report.pdf
  • Fuchs, H. J. (t.y.). The efficiency of anti–counterfeiting. Çevrimiçi https://aippi.org.
  • GAO (2010). Intellectual property observations on efforts to quantify the economic effects of counterfeit and pirated goods. Çevrimiçi https://www.gao.gov/new.items/d10423.pdf
  • GIABA (2017). Anti-money laundering and combating the financing of terrorism. Çevrimiçi https://www.giaba.org.
  • Green, R.T. ve Smith, T. (2002). Executive insights: countering brand counterfeiters. Journal of International Marketing, 10(4), 89-106.
  • Grossman, G.M. ve Shapiro, C. (1988). Foreign counterfeiting of status goods. Quarterly Journal of Economics, 103(1), 79-100.
  • ICC (2016). Counterfeiting, piracy and smuggling in India effects and potential solutions. https://cdn.iccwbo.org.
  • IMC (2007). Assessment of brand names protection in Egypt. Çevrimiçi https://www.academia.edu/5397014/Assessment_of_Brand_Names_Protection_in_Egypt_-EN
  • İzmen, Ü. (2019). 21. yüzyılın sorunu kaçak, taklit ve sahte ürünlerin ticareti. Çevrimiçi http://markakorumagrubu.org/yayinlar
  • Jain, S. (2008). Digital piracy: A competitive analysis. Marketing Science, 27(4), 610-626
  • Karaganis, J. (2011). Rethinking piracy. Çevrimiçi http://piracy.americanassembly.org.
  • Kim, J. E., Cho, H. J. ve Johnson, K. K. (2009). Influence of moral affect, judgment, and intensity on decision making concerning counterfeit, gray-market, and imitation products. Clothing and Textiles Research Journal, 27(3), 211-226.
  • Kumar, R., Yadav, S. K. ve Verma, S. (2018). Intellectual property rights protection and foreign direct investment: a study of BRICS countries. World Review of Entrepreneurship, Management and Sustainable Development, 14(6), 694-704.
  • Kültür ve Turizm Bakanlığı Teftiş Kurulu Başkanlığı (t.y.). Ticaretle bağlantılı fikri mülkiyet anlaşması (TRIPS) (1994). Çevrimiçi https://teftis.ktb.gov.tr/TR-14266/uluslararasi-sozlesmeler.html
  • Lin, Y. C. J. (2011). Fake stuff: China and the rise of counterfeit goods. Oxon, UK: Routledge.
  • Maliye Postası (2015). Yurtdışına sahte ürün götürenlere rüşvet karşılığı çıkış sağladığı öne sürülen 9 gümrük muhafaza memuru gözaltına alındı. Çevrimiçi http://www.maliyepostasi.com.
  • McDonald, G. ve Roberts, C. (1994). Product piracy: The problem that will not go away. Journal of Product & Brand Management, 3(4), 55-65.
  • Meraviglia, L. (2018). Technology and counterfeiting in the fashion industry: Friends or foes?. Business Horizons, 61(3), 1-9.
  • NetNames (2015). Counting the cost of counterfeiting. Çevrimiçi https://www.gtld.com.
  • Ndubuisi, G. ve Foster, N. (2018). Domestic intellectual property rights protection and the margins of bilateral exports. UNU-MERIT Working Paper Series, No. #2018-035.
  • Ndubuisi, G. (2019). Intellectual property rights protection and export quality upgrading. Çevrimiçihttps://www.researchgate.net/publication/336055652_Intellectual_Property_Rights_Protection_and_Export_Quality_Upgrading
  • OAMI EUROPA (2015). The economic cost of ipr infringement in the clothing footwear and accessories sector. Çevrimiçi https://www.oami.europa.eu.
  • OECD (2008). The economic impact of counterfeiting and piracy. Paris: OECD Publishing.
  • OECD (2017). Fake goods, real losses trade in counterfeit products and the UK economy. Çevrimiçi https://www.oecd.org/gov/risk/counterfeits-and-the-uk-economy.pdf
  • OECD (2018). Trade in counterfeit goods and the Italian economy: Protecting Italy’s intellectual property. Paris: OECD Publishing.
  • OECD (2019a). Counterfeiting and piracy and the Swedish economy: making sure "made in Sweden" always is, illicit trade. Paris: OECD Publishing.
  • OECD (2019b), Trade in counterfeit products and the UK economy 2019 update. Çevrimiçi https://www.oecd.org/governance/risk/trade-in-counterfeit-products-and-the-uk-economy-2019.htm
  • OECD/EUIPO (2019). Trends in trade in counterfeit and pirated goods, illicit trade. Paris: OECD Publishing.
  • Paradise, P. R. (1999). Trademark counterfeiting, product piracy, and the billion dollar threat to the US economy. London: Greenwood Publishing Group.
  • Prichard, T. (2017). Top free zones 2017. Çevrimiçi https://siteselection.com.
  • Rahman, S., Haque, A. ve Rahman, M. (2011). Purchasing behavior for pirated products a structural equation modeling approach on Bangladeshi consumers. Journal of Management Research, 11(1), 48-58.
  • Schmuhl, M. A. ve Na, C. (2018). Globalization and software piracy within and across 103 countries. Crime, Law and Social Change, 72, 249–267.
  • Shams, K. (2015). As louis vuitton knows all too well, counterfeiting ıs a costly bargain. Çevrimiçi https://www.forbes.com.
  • Sharma, P. ve Chan, R. Y. (2011). Counterfeit proneness: Conceptualisation and scale development. Journal of Marketing Management, 27(5-6), 602-626.
  • Shi W. (2008). Intellectual property in the global trading system: EU-China perspective. Berlin Heidelberg: Springer.
  • Siwek, S. E. (2006). The true cost of motion picture piracy to the U.S. economy. Çevrimiçi https://www.ipi.org.
  • Siwek, S. E. (2007). The true cost of copyright industry piracy to the U.S. economy. IPI Policy Report, No. #189.
  • Spink, J., Douglas C. M., Hyeonho P. ve Heinonen, J. A. (2014). Development of a product-counterfeiting incident cluster tool. Crime Science, 3(3), 1-8.
  • Staake, T., Thiesse, F. ve Fleisch, E. (2009). The emergence of counterfeit trade: A literature review. European Journal of Marketing, 43(3/4): 320–349.
  • Tang, F., Tian, V. I. ve Zaichkowsky, J. (2014). Understanding counterfeit consumption. Asia Pacific Journal of Marketing and Logistics, 26(1), 4-20.
  • The Allen Consulting Group (2003). Counterfeiting of toys, business software, and computer and video games. Çevrimiçi https://www.aph.gov.
  • The Canadian Anti-Counterfeiting Network (2007). Report on counterfeiting and piracy in Canada: a road map for change. Çevrimiçi http://cacn.ca/wp-content/uploads/2013/09/Roadmap_for_Change.pdff
  • The CII National Committee on FMCG (2014). Combating counterfeits through technologies and global standards. Çevrimiçi https://www.gs1india.org.
  • Thompson, W.C. (2004). Bootleg billions - the impact of the counterfeit goods trade in New York City. Çevrimiçi https://comptroller.nyc.gov/wp-content/uploads/documents/Bootleg-Billions.pdf
  • T.C. Sağlık Bakanlığı (2015). Ürün takip sistemi projesinin 3. çalıştayı devam ediyor. Çevrimiçi https://www.titck.gov.tr/haber/urun-takip-sistemi-projesinin-3-calistayi-devam-ediyor-27122018173308
  • UNESCO (2010). Piracy: current trends and nonlegislative measures to counteract it. Çevrimiçi https://unesdoc.unesco.org/ark:/48223/pf0000187965_eng
  • UNICRI (2011). Counterfeiting a global spread a global threat. Çevrimiçi http://www.unicri.it.
  • UNODC (t.y.). Counterfeit products trafficking. Çevrimiçi https://www.unodc.org.
  • UNODC (2013). Transnational organized crime in east asia and the pacific a threat assessment. Çevrimiçi https://www.unodc.org.
  • UNODC (2014). The illicit trafficking of counterfeit goods and transnational organized crime. Çevrimiçi https://www.unodc.org.
  • USITC (1984). The effects of foreign product counterfeiting on U.S. industry. Çevrimiçi https://www.usitc.gov/publications/other/pub1479.pdf
  • US Chamber of Commerce (2006). Counterfeiting and piracy in Brazil: the economic impact. Çevrimiçi http://www.icde.org.br/artigos/Counterfeiting_and_Piracy_in_Brazil.pdf
  • U.S. Chamber of Commerce (2016). Measuring the magnitude of global counterfeiting creation of a contemporary global measure of physical counterfeiting. Çevrimiçi https://www.uschamber.com.
  • Van Wijk, J. (2002). Dealing with piracy: intellectual asset management in music and software. European Management Journal, 20(6), 689–98.
  • WCO (World Customs Organisation) (2016), Illicit trade report 2015. Çevrimiçi http://www.wcoomd.org.
  • Wee, C., Tan, S. ve Cheok, K. (1995). Non-price determinants of intention to purchase counterfeit goods An exploratory study. International Marketing Review, 12(6), 19-46.
  • WEF (2015). State of the illicit economy briefing papers. Çevrimiçi http://www3.weforum.org/docs/WEF_State_of_the_Illicit_Economy_2015_2.pdf
  • Yang, D. (2008). Understanding and profiting from intellectual property a guide for practitioners and analysts. New York: Palgrave Macmillan.
  • Zhang, H.Y. ve Yang, X.H. (2016). Intellectual property rights protection and export quality. International Journal of Development Issues, 15(2), 168-180.
  • Zurich Insurance Company. (2014). Counterfeit products: new risks in global value chains. Çevrimiçi https://www.zurich.com.
Toplam 95 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Mehmet Ela 0000-0001-7341-6312

Yayımlanma Tarihi 1 Temmuz 2021
Gönderilme Tarihi 22 Ocak 2020
Kabul Tarihi 21 Kasım 2020
Yayımlandığı Sayı Yıl 2021 Cilt: 14 Sayı: 2

Kaynak Göster

APA Ela, M. (2021). SAHTE VE KORSAN ÜRÜNLERİN VERGİ GELİRLERİNE ETKİSİ. Journal of Accounting and Taxation Studies, 14(2), 759-784. https://doi.org/10.29067/muvu.678636

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