IMPLEMENTATION OF CUSTOMS EXEMPTION ACCORDING TO THE ARCHIVE DOCUMENTS OF THE DEMOCRAT PARTY PERIOD (1950-1960)

Abstract

With the developing trade, the customs issue has become more and more on the agenda in the international arena. Over time, various treaties and agreements have been made between the states on customs in order to make trade better as a result of changing conditions. With these treaties and agreements, it has been ensured that international trade is carried out in a healthy way. After signing these treaties and agreements, the Republic of Turkey has started to implement various practices regarding customs. In line with the needs of the country, providing exemption from customs duty for products to be brought from abroad is one of these implementations. Between 1929 and 1950, tax exemptions at Turkish customs were mainly about the tools and equipment to be supplied from abroad in order to develop the industry in the country. While the exemption practices continued in this way, a change occurred in the Turkish political life as of 1950. After the Democrat Party emerged as the first party in the general elections in 1950, the Democrat Party took its place in power. The Democrat Party followed different policies from previous administrations for the development of many fields such as political, social, economic, education, culture and health during its stay in administration. As a result of these policies, the party has brought about changes in many areas during its 10-year period in power without interruption. One of the areas where change took place was customs. Although the new administration has basically acted on the purpose of developing and progressing the country in customs duty exemption practices, like the previous administration, it has done so by taking into account the principle of establishing closeness with western states while continuing the exemption practices in line with the needs of the country. In this study; during the 10-year rule, the customs tax exemption practices of the Democrat Party Governments, in which areas these applications were made and which countries benefited from these exemptions will be tried to be examined in the light of the documents of the Republic Archives, taking into account the political, economic and social conditions of the period.