Gümrük ve Ticaret Dergisi
Yazarlar: Yusuf KOÇAK
Konular:-
Anahtar Kelimeler:Free Zone,Politics,Economy,Trade,Customs,Tax
Özet: 80s from the year in our country without again at the forefront of liberal policies in the world experienced transformation in the field of parallel economic policies with global developments, rather than protectionist policies out liberal policies to the fore, import substitution industrialization model left by export-led growth model has been adopted. Especially foreign trade in the economy, there have been fundamental changes in the field of national and foreign investment policies. One of the conversions is the establishment of free zones. In this context, on 15.06.1985 No. 3218 “Free Zone Law” entered into force upon its publication in the Official Gazette, concrete steps in this direction since 1985. The Mersin and Antalya Free Trade Zones were founded have been taken. In this study, organizational goals of free zones, effects on international trade with advantages and disadvantages, and ultimately tax practice in the free zone will be discussed
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