Avrupa Birliği vergi uyumlaştırması ve Kosova vergi sisteminin uyumu
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Date
2022
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Trakya Üniversitesi Sosyal Bilimler Enstitüsü
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info:eu-repo/semantics/openAccess
Abstract
İkinci Dünya Savaşından sonra Avrupa ülkeleri içinde bulundukları kaos ve sıkıntıları bir daha yaşamamak için işbirliği yaparak bütünleşme hareketine girişmişlerdir. Başlangıçta Avrupa’nın altı ülkesi (Almanya, İtalya, Hollanda, Fransa, Lüksemburg ve Belçika) ekonomik işbirliğini sağlamak amacıyla Avrupa Kömür ve Çelik Topluluğu’nu kurmuşlardır. Avrupa Kömür ve Çelik Topluluğu Antlaşması zamanla politik, yasal ve sosyal olarak değişim ve gelişim göstermiştir. Altı kurucu ülke ile oluşturulan Avrupa Birliği günümüzde 27 üye ülke ile büyük bir uluslarüstü örgüt haline gelmiştir. Avrupa Birliği’nin en önemli hedeflerinden biri ‘‘Tek Pazar’’ yaratılarak malların, kişilerin, sermayenin ve hizmetlerinin herhangi bir engel olmadan serbest dolaşabilmesidir. Avrupa Birliği’nin üye ülkelerinde farklı vergi sistemlerinin olması bu hedefin gerçekleştirilmesini engellemektedir. Bu engelleri kaldırarak ve haksız rekabetin önlemesi için vergi sistemlerinin uyumlaştırılması gerekmektedir. Avrupa Birliği’nin potansiyel aday üye ülkesi konumunda olan Kosova, vergi sistemini Birliğin vergi sistemi ile uyumlu hale getirmelidir. Bu çalışmanın amacı, Kosova’da uygulanmakta olan vergi sisteminin Avrupa Birliği müktesebatı ile uyumunda kaydedilen ilerlemeyi ortaya koymaktır. Bu kapsamda yapılan çalışma neticesinde Kosova, Avrupa Birliği’ne uyum sağlamak için özellikle dolaylı vergiler konusunda büyük ölçüde uyum sağlamıştır. Ancak dolaysız vergiler konusunda çok fazla ilerleme kaydedememiştir.
After the Second World War, European countries commenced an integration movement by cooperating in order to avoid experiencing the chaos and troubles they were in again. Initially, six European countries (Germany, Italy, the Netherlands, France, Luxembourg and Belgium) founded the European Coal and Steel Community in order to ensure economic cooperation. The Treaty on the European Coal and Steel Community has changed and developed politically, legally and socially over time.The European Union, created with six founding countries, has now become a major supranational organization with 27 member states. One of the most important goals of the European Union is to create a ‘Single Market’ so that goods, people, funds and services can move freely without any obstacles. The fact that there are different tax systems in the member states of the European Union prevents the materialization of this goal. Harmonization of tax systems is required to eliminate these obstacles and prevent unfair competition. Kosovo, as a potential candidate member state of the European Union, should align its tax system with the Union's tax system. The aim of this study is to reveal the progress made in the harmonization of the tax system being implemented in Kosovo with the acquis of the European Union. As a result of the work which is done in this context, Kosovo has adapted greatly, especially regarding indirect taxes, in order to adapt to the European Union. Nonetheless, it has not been able to make much progress on direct taxes.
After the Second World War, European countries commenced an integration movement by cooperating in order to avoid experiencing the chaos and troubles they were in again. Initially, six European countries (Germany, Italy, the Netherlands, France, Luxembourg and Belgium) founded the European Coal and Steel Community in order to ensure economic cooperation. The Treaty on the European Coal and Steel Community has changed and developed politically, legally and socially over time.The European Union, created with six founding countries, has now become a major supranational organization with 27 member states. One of the most important goals of the European Union is to create a ‘Single Market’ so that goods, people, funds and services can move freely without any obstacles. The fact that there are different tax systems in the member states of the European Union prevents the materialization of this goal. Harmonization of tax systems is required to eliminate these obstacles and prevent unfair competition. Kosovo, as a potential candidate member state of the European Union, should align its tax system with the Union's tax system. The aim of this study is to reveal the progress made in the harmonization of the tax system being implemented in Kosovo with the acquis of the European Union. As a result of the work which is done in this context, Kosovo has adapted greatly, especially regarding indirect taxes, in order to adapt to the European Union. Nonetheless, it has not been able to make much progress on direct taxes.
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Keywords
Avrupa Birliği, Kosova, Vergi uyumlaştırması, Vergi sistemi, Dolaylı vergiler, Dolaysız vergiler, European Union, Kosovo, Tax harmonization, Tax system, Indirect taxes, Direct taxes
