Akademik Veri Yönetim Sistemi
Tezin Türü: Yüksek Lisans
Tezin Yürütüldüğü Kurum: Bursa Uludağ Üniversitesi, SOSYAL BİLİMLER ENSTİTÜSÜ, Türkiye
Tezin Onay Tarihi: 2006
Tezin Dili: Türkçe
Öğrenci: Fulya Arzu Çarpar
Danışman: ÖZHAN ÇETİNKAYA
Özet:Free zones are special purposed applications, which are inside the national boundaries of a country but outside of the duty boundaries, and where government interference is atminimum and commercial and industrial services are being performed.In the world, we can meet the applications like free zones, in old Greek and Romecivilizations 2000 years ago . After first world war and following the 1929 economic crisis,as a solution, there had been a tendency to free zones. In the world, free zone applicatons indifferent terms were used, especially by the countries which adopt development strategy thatconsiders exporting.It is possible to say that also in Turkey , free zone applications go to until 19.century .In 1870, for the first time, we see the Sulina city where the Tuna river spills Karadeniz, hadbeen become a free harbour. There had been developed the legal arrangement whichadmitting of free zone applications by 06.06.1985 dated and 3218 numbered free zones law.In this treatise study, it was mentioned free zones historical evolution in Turkey andalso in the world, then their sorts and specialites, and useful-inconvenient aspects.Predominantly, it was commentated tax applications transformation after the 5084numbered law, and then was examined how much it could be removed the previous hitches.Althought , the free zone applications could not take place which they deservednowadays , in the future with the prudence about victory of commerce and competition, webelieve in that the free zones will get value that deserved.