Record Details

The Limits of Conditionality: Turkey – EU Taxation Negotiations

International Journal of Finance & Banking Studies

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Field Value
 
Title The Limits of Conditionality: Turkey – EU Taxation Negotiations
 
Creator Cavlak, Hakan
Işık, Hayriye
 
Subject European Union; International Relations; Political Science; Finance
European Union, EU – Turkey Relations, Conditionality, Europeanization, Rational Institutionalism, Taxation
 
Description Conditionality is mostly defined as the EU policy engendered for candidate countries. However, the mere use of conditionality by the EU does not essentially explain transferring of policies and EU rules towards the candidate countries. EU conditionality may be considered as a comprising approach but in certain policy areas or countries it might not be as successful as it was on other ones. The EU conditionality basically defined as a bargaining policy of affecting through reward, under which the EU provides inducements to candidate or neighbor countries to aligning with the conditions of the EU. In this study the explanatory power of conditionality would be questioned; so the main question will be “to what extent does the EU have influence on policy convergence in a candidate country that does not have a clear membership perspective? Taxation chapter in accession negotiations between Turkey and the EU has been chosen as the case of this research as providing to have an answer on this question. The main objective of this paper is ‘analyzing the extent of EU conditionality on Turkish taxation policy.’ Furthermore, it is argued in this study that “without a concrete incentive, European Union’s impact on a candidate country would be limited.”  
 
Publisher SSBFNET
 
Contributor —
 
Date 2015-10-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/445
 
Source International Journal of Finance & Banking Studies (ISSN: 2147- 4486); Vol 4, No 4 (2015): October; 29-43
2147-4486
 
Language eng
 
Relation http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/445/436
 
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