Yunanistan Deneyimi Işığında Türk Vergi Sisteminin Avrupa Birliği’ne Uyumu

Abstract

The aim of this thesis is; to analyze the future direction of tax harmonization, to reveal possible incompatibilities and to develop solutions to eliminate these problems for Turkey in the case of accession to the EU. For this purpose, Greece was chosen and by making use of the experience of the relevant country, inferences have been made regarding the harmonization process for Turkey. The thesis is the first scientific study to reveal the direction of Turkey's tax harmonization in membership with the Greek examination. While Greece was chosen as a sample for comparison; It has been taken into account that the tax compliance of both countries are similar and the system of the relevant country can be easily examined. In addition, Greece is one of the countries that infringes the EU tax rules the most and has cases in almost every area of tax before the European Court of Justice. This increases the importance of this sample. Cases in question are used for the first time in the Turkish scientific literature and makes a unique contribution to the literature. Another result of the thesis is; the European Commission endeavours to handle anomalies originating in the difference of national direct tax systems by the approximation of national rules, without harmonisation of the tax type. However, it would be wrong to come to the conclusion that member states have full freedom in this field. The CJEU decisions are the real engines of tax coordination. In addition; while lacking taxation power, EU and the CJEU impose stricter restrictions and exercise significant regulatory power over taxation. Therefore, Greek tax cases are beneficial for Turkey in shaping the harmonization of all taxes, especially direct taxes.