| Summary: In recent years, since the greatest loss to our country in terms of tax loss has been from fuel smuggling, in this study, the smuggling of fuel by sea was investigated, all the construction methods of the smuggling by sea, legal openings, technological systems, international projects, working methods of the combating institutions and the methods of prevention of smuggling were examined. Experts working in the anti-smuggling fuel commission were interviewed, relevant surveys were conducted with the yacht captain students and academicians of the department and interviews were conducted with representatives of foreign countries working in the Ministry of Commerce.
The fuzzy analytic hierarchy process was examined and the main criteria, sub-criteria and alternatives were determined separately. Afterwards, the decision hierarchy was analyzed with the personnel working to prevent fuel smuggling and binary comparison matrices were formed. In the fuzzy AHP questionnaire assessments, special excise tax reduction was 38%, specialization of combatant units and corporate lawyers was 30%, technological systems and international collaborators 22% and the recognition of combatant institutions had a priority of 10%.
Key Words: Maritime, Smuggling, Fuel oil, Fuzzy AHP |
