Türkiye'de dış ticarete yönelik vergi politikalarının ekonomik etkileri
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Date
2004
Authors
Kutlay, Mahmut
Journal Title
Journal ISSN
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Publisher
Uludağ Üniversitesi
Abstract
Devletlerin vergileme ile güttükleri amaç, vergileme yetkisini kullanış şekilleri vergi politikasını oluşturmaktadır. Vergiler, devlet harcamalarını karşılayan önemli bir gelir kaynağı olmakla birlikte zaman içerisinde iktisadi ve sosyal amaçların gerçekleştirilmesinde de önemli ve etkili bir araç durumuna gelmiştir. Türkiye'de dış ticarete yönelik vergi politikaları, doğal olarak ülkemizde uygulanan sanayileşme politikasının bir uzantısı olmuştur. Ülkemizde 1980 öncesi dönmede dış ticarete yönelik vergi politikası, bu dönemde uygulanan ithal ikamesine dayalı sanayileşme stratejisiyle uyumlu olarak ithalatın kısıtlanmasına yönelik tedbirleri içermiştir. Yine 1980 öncesi dönemde ihracat ilke olarak serbest olmakla birlikte, ihmal edilmiş, gerek vergisel gerekse de diğer teşviklerle yeterli ölçüde özendirilememiştir. 1980 sonrası dönemde ise, uygulamaya konulan ihracata yönelik sanayileşme stratejisinin bir sonucu olarak, dış ticarete yönelik vergi politikası ithalatın serbestleştirilmesi ve ihracatın teşvik edilmesi amaçlarına yönelmiştir. Bu dönemde Türkiye'nin gümrük vergisi oranını giderek düşürdüğü görülmektedir. Türkiye ile Avrupa Birliği arasında Gümrük Birliği'nin gerçekleştiği 01.01.1996 tarihinde itibaren de, Türkiye gümrük vergisi oranını Avrupa Birliği üyelerine karşı sıfırlamış, üçüncü ülkelere karşı ise, Birliğin Ortak Gümrük Tarifesini uygulamaya koymuştur. Gümrük vergisi oranında yapılan indirimlerin Türkiye bütçesine ve vergi gelirlerine olumsuz bir etkisi olmamıştır. Öte yandan, 1980 sonrası dönemde ihracata yönelik sanayileşme stratejisine uygun olarak ihracata yoğun vergisel teşviklerin sağlandığı görülmektedir. Ülkemizde ihracata yönelik vergisel teşvikler ihracat artış hızımızı olumlu yönde etkilemiş ve 1980 yılında 2,9 milyar dolar olan ihracatımızın 2003 yılma gelindiğinde 46,8 milyar dolara yükselmesinde önemli bir etken olmuştur. Ancak, 1980 sonrası dışa açılma politikasıyla bağlantılı olarak ve ihracatımızın arttırılması amacıyla Serbest Bölgelere sağlanan teşviklerin amacına ulaşmadığını söylemek mümkündür.
The aim pursued by the governments through taxation, and ways of exercising the power of taxation, constitute the tax policy. Just as the taxes are an important source of revenue for covering the public expenditures, so they have, in the course of time, become an important and effective instrument for achieving the economic and social aims. In Turkey, tax policies towards foreign trade have naturally become an extention of our industrialization policy which is being implemented in our country. In the pre-1980 period in our country, tax policy towards foreign trade included measures oriented towards the restriction of imports, in conformity with the industrialization strategy which was based on import-substitution and was pursued in that period. Again in the pre-1980 period, despite being free in principle, exports were neglected and could not be adequately encouraged with either tax incentives or other ones. On the other hand, in the post-1980 period, as a result of the exports-oriented industrialization strategy put into effect, tax policy concerning foreign trade was oriented towards the aims of liberalization of imports and ancouragement of exports. In that period, Turkey is seen to increasingly reduce the custom duty rates. As from 01.01.1996, when Customs Union between Turkey and European Union was actualized, Turkey has reduced duty rates to zero for European Union members, and pur into force the Union's Common Customs Tariff against the third countries. Reductions made in the customs duty rates did not have a negative impact on Turkey's budget and tax revenues. On the other hand, it is seen that intensive tax incentives were granted for export, in accordance with export-oriented indusrialization strategy in the post-1980 period. Export-oriented tax incentives have influenced positively our rate of incrase in exports, and have been an important factor for our exports to increase up to 46,8 billion US Dollars in 2003 from 2,9 billion US Dollars in 1980. However, it is possible to say that incentives, which were granted to Free Zones in connection with the post-1980 opening-to-abroad policy and for the purpose of increasing our exports, did not achieve their aims.
The aim pursued by the governments through taxation, and ways of exercising the power of taxation, constitute the tax policy. Just as the taxes are an important source of revenue for covering the public expenditures, so they have, in the course of time, become an important and effective instrument for achieving the economic and social aims. In Turkey, tax policies towards foreign trade have naturally become an extention of our industrialization policy which is being implemented in our country. In the pre-1980 period in our country, tax policy towards foreign trade included measures oriented towards the restriction of imports, in conformity with the industrialization strategy which was based on import-substitution and was pursued in that period. Again in the pre-1980 period, despite being free in principle, exports were neglected and could not be adequately encouraged with either tax incentives or other ones. On the other hand, in the post-1980 period, as a result of the exports-oriented industrialization strategy put into effect, tax policy concerning foreign trade was oriented towards the aims of liberalization of imports and ancouragement of exports. In that period, Turkey is seen to increasingly reduce the custom duty rates. As from 01.01.1996, when Customs Union between Turkey and European Union was actualized, Turkey has reduced duty rates to zero for European Union members, and pur into force the Union's Common Customs Tariff against the third countries. Reductions made in the customs duty rates did not have a negative impact on Turkey's budget and tax revenues. On the other hand, it is seen that intensive tax incentives were granted for export, in accordance with export-oriented indusrialization strategy in the post-1980 period. Export-oriented tax incentives have influenced positively our rate of incrase in exports, and have been an important factor for our exports to increase up to 46,8 billion US Dollars in 2003 from 2,9 billion US Dollars in 1980. However, it is possible to say that incentives, which were granted to Free Zones in connection with the post-1980 opening-to-abroad policy and for the purpose of increasing our exports, did not achieve their aims.
Description
Keywords
Ekonomi, Ekonomik etki, Ticaret, Uluslararası ticaret, Vergi politikası, Vergilendirme, Vergiler, İhracat, Economy, Economic effect, Trade, International trade, Taxation policy, Taxation, Taxes, Export
Citation
Kutlay, M. (2004). Türkiye'de dış ticarete yönelik vergi politikalarının ekonomik etkileri. Yayınlanmamış yüksek lisans tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.