İthalatta kıymet kriterli gözetim uygulaması: Sanayi üretimine etkisi, sorunlar ve çözüm önerileri
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Dosyalar
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Bursa Teknik Üniversitesi, Lisansüstü Eğitim Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Gümrük vergilerinin tahsilinde en önemli konu başlıklarından biri öteden beri verginin hesaplanmasına esas matrahın belirlenmesi olmuştur. Özellikle GATT ve DTÖ sonrası ortaya çıkan tartışmalar doğrultusunda ithalat vergileri matrahında advalorem matrahın esas alınması gerektiği görüşü ağırlık kazanmıştır. Bu nedenle gümrük kıymeti tespitinin önemi artmış, asırları aşan bir sorun alanı olan kıymet belirleme yöntemleri tartışmalara konu olmuştur. Bu çalışmada kıymet kriterli gözetim uygulaması bu kapsamda ele alınmış ve sanayi üretimine etkisi incelenerek uygulamadan elde edilen fayda tespit edilmeye çalışılmıştır. Bu amaca yönelik olarak veri elde edilmesi daha kolay olduğundan ve temsil kabiliyeti diğer sektörlere oranla daha yüksek dolduğundan Kağıt ve Karton Sanayinde gözetim uygulaması örneği ele alınmıştır. Türkiye'de 2005:01-2021:12 dönemi aralığında aylık veriler kullanılarak 4820.10.30.00.00 GTİP'inde yer alan not defterleri, mektupluk, bloknotlar, hatıra defterleri ithalat birim kıymetleri, 4820.30.00.00.00 GTİP'inde yer alan klasörler, ciltler dosya gömlekleri ve kapakları ithalat birim kıymetleri ve 4814.20.00.00.00 GTİP'inde yer alan duvar kağıtları ve benzeri duvar kaplamaları ithalat birim kıymetleri bağımsız değişken, karton ve kâğıt sanayi mevsim ve takvim etkisinden arındırılmış üretim endeksi bağımlı değişken olarak ARDL sınır eş bütünleşme testine tabi tutulmuştur. ARDL F sınır istatistiği ile kritik değerler karşılaştırıldığında %1 anlamlılık düzeyinde uzun dönemde bütün değişkenlerin önemli bir denge ilişkisinde olduğu görülmüştür. Uzun dönem katsayılarına göre not defterleri, mektupluk, bloknotlar, hatıra defterleri ithalat birim kıymetlerinin bağımlı değişken üzerinde %10 anlamlılık düzeyinde istatistiksel olarak anlamlı bir etkisi saptanamamıştır. Klasörler, ciltler dosya gömlekleri ve kapakları ithalat birim kıymetlerinin %10 anlamlılık düzeyinde bağımlı değişken üzerinde istatistiksel olarak önemli ve pozitif etkisi olduğu görülmüştür. Buna göre bağımsız değişkende gerçekleşen %1'lik artış bağımlı değişkende uzun dönemde %1,24 artışa neden olmaktadır. Duvar kağıtları ve benzeri duvar kaplamaları ithalat birim kıymetlerinin %1 anlamlılık düzeyinde bağımlı değişken üzerinde istatistiksel olarak önemli ve pozitif etkisi olduğu görülmüştür. Buna göre bağımsız değişkende gerçekleşen %1'lik artış bağımlı değişkende uzun dönemde %1.04 artışa neden olmaktadır. Ayrıca kurulan model için etkilerin kısa dönemde değil uzun dönemde ortaya çıktığı tespit edilmiştir. Analiz sonuçlarından yola çıkılarak gözetim uygulamasından elde edilen yararın periyodik olarak hesaplanması, sanayi üretimine etkisi olmayan uygulamaların yürürlükten kaldırılması gerektiği sonucuna ulaşılmıştır. Bu durumda suni biçimde artan ithal fiyatı düşerek tüketici enflasyonunun azalmasına yol açmaktadır. Ayrıca düşen ithal fiyatı nedeniyle tüketim artarak toplam ithalat miktarında dolayısıyla ithalde alınan toplam vergi gelirinde artışa yol açmaktadır. Elde edilen hazine gelirinin ithal ürünle rekabet etmesi amaçlanan daha verimli sanayi kollarında teşvik veya sübvansiyon olarak kullanılmasının uygun olacağı önerisiyle çalışma tamamlanmıştır.
One of the most important topics in the collection of customs taxes has long been the determination of the tax base for the calculation of the tax. In line with the discussions that emerged especially after the GATT and WTO, the opinion that the advalorem base should be taken as the basis in the import tax base has gained weight. For this reason, the importance of customs valuation has increased, and valuation methods, which have been problematic area for centuries, have been the subject of discussions. In this study, the surveillance application based on price criteria was handled in this context and the benefit obtained from the application was tried to be determined by examining its effect on industrial production. For this purpose,since data is easier to obtain and it's representation ability is higher in comprasion with other sectors, the example of surveillance application in the Paper and Cardboard Industry has been discussed.Using monthly data for the period between 01/2005 and 12/2021 in Turkey, import unit values of notebooks, letter holders, notepads, memoir books in HS Code of 4820.10.30.00.00; import unit values of folders, binders, file liners and covers in HS Code of 4820.30.00.00.00 and import unit values of wallpapers and similar wall coverings in HS Code of 4814.20.00.00.00 as independent variables and production index of cardboard and paper industry which are adjusted for seasonal and calendar effects as dependent variable were subjected to ARDL bound cointegration test. When the ARDL F bound statistic and the critical values were compared, it was noticed that all the variables were in a substantial equilibrium relationship in the long run at the 1% significance level. According to the long-term coefficients, no statistically significant effect of the import unit values of notebooks, letter holders, notepads, and memoir books was detected on the dependent variable at the 10% level of significance. It was seen that the import unit values of folders, binders, file liners and covers had a statistically significant and positive effect on the dependent variable at the 10% level of significance. Accordingly, a 1% increase in the independent variable leads to an increase of 1.24% in the dependent variable in the long run. It was remarked that the import unit values of wallpapers and similar wall coverings had a statistically significant and positive effect on the dependent variable at the 1% level of significance. Accordingly, a 1% increase in the independent variable leads to an increase of 1.04% in the dependent variable in the long run. In addition, it has been determined that the effects for the established model appear in the long term, not the short term. Based on the results of the analysis, it could be concluded that the benefit obtained from the surveillance application should be calculated periodically and the practices that have no effect on industrial production should be abolished. In this case, the artificially increased import price will decrease and also lead to a decrease in consumer inflation. In addition, consumption increases due to the falling import price will lead to an increase in the total amount of imports and thus in the total tax revenue on imports. The study was completed with the suggestion that it would be appropriate to use the obtained treasury income as an incentive or subsidy in more productive industries intended to compete with the imported products.
One of the most important topics in the collection of customs taxes has long been the determination of the tax base for the calculation of the tax. In line with the discussions that emerged especially after the GATT and WTO, the opinion that the advalorem base should be taken as the basis in the import tax base has gained weight. For this reason, the importance of customs valuation has increased, and valuation methods, which have been problematic area for centuries, have been the subject of discussions. In this study, the surveillance application based on price criteria was handled in this context and the benefit obtained from the application was tried to be determined by examining its effect on industrial production. For this purpose,since data is easier to obtain and it's representation ability is higher in comprasion with other sectors, the example of surveillance application in the Paper and Cardboard Industry has been discussed.Using monthly data for the period between 01/2005 and 12/2021 in Turkey, import unit values of notebooks, letter holders, notepads, memoir books in HS Code of 4820.10.30.00.00; import unit values of folders, binders, file liners and covers in HS Code of 4820.30.00.00.00 and import unit values of wallpapers and similar wall coverings in HS Code of 4814.20.00.00.00 as independent variables and production index of cardboard and paper industry which are adjusted for seasonal and calendar effects as dependent variable were subjected to ARDL bound cointegration test. When the ARDL F bound statistic and the critical values were compared, it was noticed that all the variables were in a substantial equilibrium relationship in the long run at the 1% significance level. According to the long-term coefficients, no statistically significant effect of the import unit values of notebooks, letter holders, notepads, and memoir books was detected on the dependent variable at the 10% level of significance. It was seen that the import unit values of folders, binders, file liners and covers had a statistically significant and positive effect on the dependent variable at the 10% level of significance. Accordingly, a 1% increase in the independent variable leads to an increase of 1.24% in the dependent variable in the long run. It was remarked that the import unit values of wallpapers and similar wall coverings had a statistically significant and positive effect on the dependent variable at the 1% level of significance. Accordingly, a 1% increase in the independent variable leads to an increase of 1.04% in the dependent variable in the long run. In addition, it has been determined that the effects for the established model appear in the long term, not the short term. Based on the results of the analysis, it could be concluded that the benefit obtained from the surveillance application should be calculated periodically and the practices that have no effect on industrial production should be abolished. In this case, the artificially increased import price will decrease and also lead to a decrease in consumer inflation. In addition, consumption increases due to the falling import price will lead to an increase in the total amount of imports and thus in the total tax revenue on imports. The study was completed with the suggestion that it would be appropriate to use the obtained treasury income as an incentive or subsidy in more productive industries intended to compete with the imported products.
Açıklama
Anahtar Kelimeler
Gümrük, Gözetim, Kıymet, Üretim, İthalat, Customs, Surveillance, Valuation, Production, Import
