IDEAS home Printed from https://ideas.repec.org/a/rbs/ijfbss/v4y2015i4p29-43.html
   My bibliography  Save this article

The Limits of Conditionality: Turkey –EU Taxation Negotiations

Author

Listed:
  • 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)

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.”

Suggested Citation

  • Hakan Cavlak & Hayriye Isik, 2015. "The Limits of Conditionality: Turkey –EU Taxation Negotiations," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 4(4), pages 29-43, October.
    • Handle: RePEc:rbs:ijfbss:v:4:y:2015:i:4:p:29-43
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/365/300
    Download Restriction: no
    File URL: https://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/365
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sedelmeier, Ulrich, . "Europeanisation in new member and candidate states," Living Reviews in European Governance (LREG), Institute for European integration research (EIF).
    2. Bernard Steunenberg & Antoaneta Dimitrova, 2007. "Compliance in the EU Enlargement Process: Institutional Reform and the Limits of Conditionality," Chapters, in: Alain Marciano & Jean-Michel Josselin (ed.), Democracy, Freedom and Coercion, chapter 10, Edward Elgar Publishing.
    3. Ugur, Mehmet, 2008. "Economic implications of Turkish EU membership: the advantages of tying one’s hands," MPRA Paper 18547, University Library of Munich, Germany, revised 2009.
    4. Kelley, Judith, 2004. "International Actors on the Domestic Scene: Membership Conditionality and Socialization by International Institutions," International Organization, Cambridge University Press, vol. 58(3), pages 425-457, July.
    5. Steunenberg, Bernard & Dimitrova, Antoaneta, 2007. "Compliance in the EU enlargement process: The limits of conditionality," European Integration online Papers (EIoP), European Community Studies Association Austria (ECSA-A), vol. 11, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hakan Cavlak & Davuthan Gunaydın, 2015. "Limited Impact of the EU on Candidate States:Turkey’s Employment Policy," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 4(4), pages 01-14, October.
    2. Tanja A. Börzel, 2010. "The Transformative Power of Europe Reloaded - The Limits of External Europeanization," KFG Working Papers p0011, Free University Berlin.
    3. Tobias Böhmelt & Tina Freyburg, 2013. "The temporal dimension of the credibility of EU conditionality and candidate states’ compliance with the acquis communautaire, 1998–2009," European Union Politics, , vol. 14(2), pages 250-272, June.
    4. Matúš Mišík & Veronika Jursová Prachárová, 2023. "Coal Is a Priority for Energy Security, until It Is Not: Coal Phase-Out in the EU and Its Persistence in the Face of the Energy Crisis," Sustainability, MDPI, vol. 15(8), pages 1-17, April.
    5. Thomas Orliac, 2012. "The economics of trade facilitation [L'économie de la facilitation des échanges]," SciencePo Working papers Main tel-03681980, HAL.
    6. Baccini, Leonardo, 2010. "Explaining formation and design of EU trade agreements: the role of transparency and flexibility," LSE Research Online Documents on Economics 45565, London School of Economics and Political Science, LSE Library.
    7. Maike Sippel & Karsten Neuhoff, 2009. "A history of conditionality: lessons for international cooperation on climate policy," Climate Policy, Taylor & Francis Journals, vol. 9(5), pages 481-494, September.
    8. Jale Tosun, 2014. "Absorption of Regional Funds: A Comparative Analysis," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 371-387, March.
    9. Nikitas Konstantinidis & Yannis Karagiannis, 2020. "Intrinsic vs. extrinsic incentives for reform: An informational mechanism of E(M)U conditionality," The Review of International Organizations, Springer, vol. 15(3), pages 601-632, July.
    10. Peter Burnell, 2008. "From Evaluating Democracy Assistance to Appraising Democracy Promotion," Political Studies, Political Studies Association, vol. 56(2), pages 414-434, June.
    11. Tatjana Boshkov & Gligor Bishev, 2015. "Impact of Exchange Rate in the Run-Up to EU Accession: An Empirical Analysis of Republic of Macedonia," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(12), pages 1282-1297, December.
    12. Jasper Krommendijk, 2015. "The domestic effectiveness of international human rights monitoring in established democracies. The case of the UN human rights treaty bodies," The Review of International Organizations, Springer, vol. 10(4), pages 489-512, December.
    13. Zhiyuan Wang & Hyunjin Youn, 2018. "Locating the External Source of Enforceability: Alliances, Bilateral Investment Treaties, and Foreign Direct Investment," Social Science Quarterly, Southwestern Social Science Association, vol. 99(1), pages 80-96, March.
    14. Andrea Gawrich & Inna Melnykovska & Rainer Schweickert, 2010. "Neighbourhood Europeanization through ENP: The Case of Ukraine," Journal of Common Market Studies, Wiley Blackwell, vol. 48(5), pages 1209-1235, November.
    15. Leonardo Baccini, 2010. "Explaining formation and design of EU trade agreements: The role of transparency and flexibility," European Union Politics, , vol. 11(2), pages 195-217, June.
    16. Rachel A. Epstein & Juliet Johnson, 2010. "Uneven Integration: Economic and Monetary Union in Central and Eastern Europe," Journal of Common Market Studies, Wiley Blackwell, vol. 48(5), pages 1237-1260, November.
    17. Tanja A. Börzel, 2011. "When Europeanization Hits Limited Statehood. The Western Balkans as a Test Case for the Transformative Power of Europe," KFG Working Papers p0030, Free University Berlin.
    18. Tana Johnson & Johannes Urpelainen, 2020. "The more things change, the more they stay the same: Developing countries’ unity at the nexus of trade and environmental policy," The Review of International Organizations, Springer, vol. 15(2), pages 445-473, April.
    19. Eren Ozalay Sanli, 2011. "Evaluating Current Turkish Politics in Light of Democratization and Europeanization Theories: The Case of Education Reforms," Bogazici Journal, Review of Social, Economic and Administrative Studies, Bogazici University, Department of Economics, vol. 25(2), pages 7-25.
    20. Toke S. Aidt & Facundo Albornoz & Esther Hauk, 2019. "Foreign in influence and domestic policy: A survey," Cambridge Working Papers in Economics 1928, Faculty of Economics, University of Cambridge.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijfbss:v:4:y:2015:i:4:p:29-43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hasan Dincer (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.