The Limits of Conditionality: Turkey –EU Taxation Negotiations

Hakan Cavlak and Hayriye Isik
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Hakan Cavlak: Faculty of Economics and Administrative Sciences, University of Namık Kemal, Turkey
Hayriye Isik: Faculty of Economics and Administrative Sciences, University of Namık Kemal, Turkey

International Journal of Finance & Banking Studies, 2015, vol. 4, issue 4, 29-43

Abstract: 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 certainpolicy 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 chosenas 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.”

Keywords: European Union; EU –Turkey Relations; Conditionality; Europeanization; Taxation (search for similar items in EconPapers)
Date: 2015
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