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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
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    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. Sedelmeier, Ulrich, . "Europeanisation in new member and candidate states," Living Reviews in European Governance (LREG), Institute for European integration research (EIF).
    5. 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.
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