Türk Mali Mevzuatındaki Dış Ticaret İşlemlerine İlişkin Mali Yükümlülüklerin Vergi Harcaması Uygulamaları Açısından Değerlendirilmesi

In recent years, especially by the influence of the globalization, it has been observed that there are some important varieties and technical and legislative disorders in some countries in the international trade transactions. Upon studying the legislations and financial obligations related with the foreign trade, it can be mentioned that some tax expenditure implementations which are contrary to the universality & equality principle of Turkish Constitution are in practices. In this study, together with this matter, it is emphasized that the proportional reductions, tax exemption & exceptions, the tax expenditure implementations which come out as set-offs or tax delays may and only be acceptable as a necessity when they directed toward the functions of the government with a social context and by covering all of the public corporations and organizations and whole of the community. In the scope of all sentences of financial legislations related with the Turkish Foreign Trade, the related other laws which give places to fund applications, the laws for Customs tax, Value Added Tax, Private Consumption Tax and Stamp Tax, the subject is tried to be analyzed in detail and the anomalies are to be exposed by considering the implementations of tax expenditures and universality & equality principles, as well.