Gümrük ve Ticaret Dergisi

Yazarlar: Hüseyin Güçlü ÇİÇEK, Orhan ATALAY

Konular:-

Anahtar Kelimeler:Tax,Customs,Finance,Fund,Import,Export

Özet: A significant part of the tax revenues collected in Turkey are collected by the customs administrations. Customs taxes are generally taken over imports, as well as taxes and funding on exports. Taxes collected by the customs administrations are expressed as customs duty in accordance with the Customs Law No. 4458. These taxes are the equivalent effective taxes and funds collected in addition to customs duties. Customs duties, if collected only by the customs administrations, are charged by the institutions belonging to the Ministry of Finance as well as by the customs administrations in import and export. The fact that fiscal and customs administrations differ in terms of organization and legislation, poses problems when the customs administrations collect the same effective tax and funds. As a result of these problems, workloads and procedures in the customs administrations are increasing, and the wrong transactions made due to the incompatible structure of the legislation are carried to the tax court. The collection of taxpayers and funds with the same legal effect on the work by the customs administrations is mentioned in this study. The articles incompatible with the Customs Code numbered 4458 as legislation are also mentioned. As a solution proposal, it has been stated that regulations should be made in the related laws

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