Gümrük ve Ticaret Dergisi

Yazarlar: Mahmure EŞGÜNOĞLU

Konular:-

Anahtar Kelimeler:International Trade,International Tax,Customs Duty

Özet: The acceleration of international trade by the influence of globalization has increased the volume of foreign trade in the world. The increase in the buying and selling of goods and services among the countries has brought into the question of how foreign trade should be taxed. In this context, various agreements related to international trade tax such as Customs Tax, Value-Added Tax, Special Consumption Tax and other arrangements harmonization and approximation of the legislation are made. One of them is the Customs Union Agreement, which proposes a common tariff among the Member States of the European Union. And various tax studies are being carried out aiming at implementing the EU acquis. In this study, it will be mentioned about the tax applications on international trade such as Customs Duty, VAT, SCT in Germany, France, Greece and will be evaluated in comparison with Turkey. A comparison will be made by considering the annual tax revenue for each tax, the share of these taxes within the Gross Domestic Product GDP and total tax revenues

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