EXPORT-ORIENTED TAX POLICY IN TURKEY

The international commercial relations of the countries with each other differ in many ways from the national commercial relations. There are different balances and regulations for both economies. While ensuring competition among producers in the national economy is more a national issue and a situation in their own hands than in the international economy, difficulties arise in the competition of those who want to sell their products in the international arena. Different costs and tax burdens faced by international sellers affect competitive power negatively. At this point, it is aimed to increase the competitiveness of producers and/or sellers carrying out export activities by keeping their costs low by providing some facilities by the state. We can say that the most important economic tools that will serve this purpose are incentives.