European Union Private Consumption Tax harmonization and Turkısh Taxation System harmony

Abstract

European Union  which started  with  six  countries  and  now  includes twenty seven  countries  is  to  make  the  political  and economic  integration  possible. The issue  of  the  harmonization  of  taxation  system applied  in  the  member countries  of  EU constitutes  a  must  for  this  integration. Therefore it is very important to prevent unfair competition which can occur among member countries. There is no difference between the PCT practices of member countries, but when we get further details, several differences come into existence. To  Turkey, which applied  to  EU for  full  membership, tax practices bear  importance for  unfair competition that  member  countries  can  face toward  Turkey. Therefore, as a result of the studies done especially on indirect taxes, Turkish Tax System has been harmonized with the European legislation in part.