THE MEDIATOR EFFECT OF ETHICAL CLIMATE ON THE RELATION BETWEEN ORGANIZATIONAL JUSTICE AND ORGANIZATIONAL COMMITMENT

Organizational justice refers to how an employee perceives the decisions and the behaviors of the managers. Organizational justice consists of how to regulate the wages, punishments and promotions and how these decisions are made or how these decisions are told to employees. This research aims to contribute to the literature by emphasizing the importance of the organizational justice and ethical climate concepts in the perspective of the internal environment of an organization. For this purpose, a detailed definition of organizational justice, we investigated the effects of organizational justice and ethical climate on organizational commitment. In this paper, the mediator effect of ethical climate on the relation between organizational justice and organizational commitment analyzed. The hierarchical regression analysis method has been used to determine the mediator effect. As per the analysis results, the partial mediator role of ethical climate on the relation between organizational justice and organizational commitment is statistically significant.


INTRODUCTION
The belief of the employees whether they are subjected to a fair practice or not by the employers during the functioning of an organization, which is about organizational justice, has influence on their organizational behavior. It has become an advantage in the competitive area that qualified employees are employed in organizations. This advantage is perpetuated if and only if the qualified employees are kept in the organization. Keeping the employees in an organization depends on fair behaviors of the managers to the employees, and employees perceiving the justice in this way (Cropanzano and Molina, 2015:380-381).
Employees pay great attention to the distribution of earnings, the decision process of the distributions, the way employees behave to them and the fairness of how much they are informed about these processes. The concept of organizational justice expresses that the employees perceive the processes, interactions and outputs in the organization as righteous (Kerwin, Jordan, & Turner, 2015: 387-388).
Justice is one of the building blocks of strong organizations and strong cultures. In organizations perceived as righteous; the perception of organizational identity, work quality and performance is high; the reconstruction of the organization and decision processes are easy; participation and collaboration behaviors are common; promotions and punishments are fair and organizational problems are rare (Levy & Norris-Watts, 2004: 733).
There have been many researches about organizational justice and the concepts it is related to. The main subjects of these researches consist of the relationship between job satisfaction through organizational justice and the intentions of quitting the work, organizational commitment, organizational citizenship, organizational trust and motivation. It is observed that the studies in recent years focus on organizational trust, organizational citizenship, motivation and job satisfaction (Bidarian & Jafari, 2012: 1623.
When it is considered in the extent of dimensions of organizational justice, it is seen that the connection between interactional justice perception and organizational justice is stronger. This result shows that there is an important relationship between organizational justice and interactional justice, which is a concept where the communication among the employees is important and individuals are valued (Nojani, Arjmandnia, Afrooz, & Rajabi, 2012: 2901.

BACKGROUND and HYPOTHESES DEVELOPMENT
The notion of organizational justice is directly related to organizational culture. Whether the processes in an organization perceived as fair by the employees results from organizational culture. There are many studies about organizational culture in the literature. In the studies about organizational culture, it is stated that the concept of justice differs from culture to culture; it is determined that the employees' justice perceptions depends not only on demographic features, but also on different cultures (Patterson, Cowley, & Prasongsukarn, 2006: 265).
The concept of organizational culture has been becoming more and more important during the administrative processes of organizations. There are many studies about organizational culture in the literature. In these studies, mostly its definition, dimensions and effects on the administrative processes in organizations are researched.
Colquitt and his friends (2001) states that culture may have an influence on justice, the judgement rules, the purposes of fair behavior, the preferences while applying principles, the process of creating justice and the effects of justice on the results (Colquitt, Conlon, Wesson, Porter, & Ng, 2001: 426). The stud-ies that examine the connection between organizational justice and job satisfaction in the literature, analyze the relationship between the effects of dimensions of organizational justice on the results and demographic features of the employees. According to the findings of these studies, organizational justice perception emerges as one of the factors determining job satisfaction. In the scope of these studies, it is revealed that employees who completely receive the rewards of their efforts have a higher job satisfaction then the ones who do not. The overall arising results fit to Adams Equity Theory. Another result obtained from the researches about the relationship between the dimensions of organizational justice and job satisfaction is that the distribution justice perceptions of employees are more effective on job satisfaction (Lambert, Hogan, & Griffin, 2007: 646-647) (Ouyang, Sang, Li, & Peng, 2015: 149-150) (Nojani, Arjmandnia, Afrooz, & Rajabi, 2012: 2902 (Lotfi & Pour, 2013: 2076.
Job satisfaction is used generally to express the gratification an employee finds in his job. Occurrence of job satisfaction in employees is related to the perception they build that, they are treated fairly, that their performance evaluations and promotion mechanisms are fair and equal. The more employees perceive an organization as fair, the higher their moti-

Anahtar Kelimeler: Gümrük, Gümrük Vergisi, Gümrük Uyuşmazlıkları
Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.
Key words: Custom, Custom Duties, Custom Disputes vation gets, the more pleasure they feel doing their job; this resulting situation will provide higher job satisfaction; and as a result, higher employee performances will improve organization performance. However, in case of low job satisfaction, the organization performance is influenced negatively. The decrease in job satisfaction brings about employees getting slower, lengthening the processes, being absent, leaving their jobs and an increase in conflicts in the organization (Alkassabi, Alsobayel, & Aleisa, 2015: 62-63).
Job satisfaction is considered as an important factor because of its effects on the employees and on organizations. The positive outcomes of increasing job satisfaction are revealed in many studies. In their study, DeConinck and Stiwell (2004) examined the relationship between the perception of the employees and job satisfaction; and concluded that there is a strong positive connection between the perception of the employees and job satisfaction. (DeConinck & Stilwell, 2004: 227-228).
It is believed that organizational environment affects the job satisfaction of employees more than it does by their personal roles. Greenberg (1987), assert that, in the long term, organizational justice is a fundamental requirement in terms of the operation of an organization (Greenberg, 1987: 11-12). Greenberg states that organizational justice perception as a function of administration policy and resulting working conditions may affect job satisfactions of the employees. Organizational justice affects job satisfaction in a direct and positive way; and at the same time, existing job satisfaction strengthens the organizational justice (Greenberg & Baron, 2008: 128-129).
Organizational trust is the belief that the organization is consistent about their promises and contracts when the employee faces an uncertain or a risky situation and their actual attitude in such a situation. Organizational trust is one of the most current topics of organizational justice concept. Trust towards decision-makers especially important because decision-makers are authorized to distribute resources and promotions (Fukuyama, 1995: 63-64).
According to Colquit and his friends, there is a strong relationship between trust, distribution, and procedural justice that are a part of organizational justice dimensions. When managers make decisions by sharing information with employees in a clear, correct and consistent way, giving importance to the decisions of the employees, explaining the reasons of their decisions, it promotes trust towards managers in employees (Colquitt, Conlon, Wesson, Porter, & Ng, 2001: 428 Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Key words: Custom, Custom Duties, Custom Disputes
In the literature, there are researches, which claim job satisfaction; organizational trust and justice perception are related to each other. It is observed that an increase in organizational justice also enhances organizational trust (Bidarian & Jafari, 2012: 1624 (Celani, Deutch-Salamon, & Singh, 2008: 65) (Jafari & Bidarian, 2012: 1817-1818). The research model is shown in Figure 1.

Figure 1. Conceptual Model
Organizational commitment is also associated with organizational justice in the literature (Meyer & Herscovitch, 2001: 301-302) (Carmon, Miller, Raile, & Roers, 2010: 212-213) (Lambert, Hogan, & Griffin, 2007: 646-647) (Paolillo, Platania, Magnano, & Ramaci, 2015: 1699) (Gumusluoglu, Karakitapoğlu-Aygün, & Hirst, 2013: 2271. In Greenberg's opinion, it is important to determine the effect of justice perception of the employees on their commitment because employees cannot feel committed to an organization without justice; they cannot identify themselves with the organization. Low commitment addresses possible problems like employees ready to leave the organization at any moment. This situation results in more circulation of employees in the organization, hence a decrease in productivity (Greenberg J., Stres Fairness to Fare No Stres: Managing Workplace Stres by, 2004: 355-356). Because fair practices in an organization has an effect of increasing the commitment of employees, organizational justice has the power of promoting positive behaviors (Greenberg J., The Quest for Justice on the Job: Essays and Experiments, 1996: 39-40).
The concept of justice has been researched in many aspects. The roots of justice extend from religion to philosophy and political science. The concept of justice is used as an expression of legitimacy and rightfulness. In everyday language, the concept of justice is used to express the justness, rightfulness and honesty of a behavior or action (Greenberg J., Taxonomy of Organizational Justice Theories, 1987: 16) (Jafari & Bidarian, 2012: 1817-1818.
Organizational justice is a concept emerging from the investigation of justice in organizational life, and it is related to working con- Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.
Key words: Custom, Custom Duties, Custom Disputes ditions which result in employee believes whether they are treated fairly or not. Early researches about organizational justice are stated to be "The Relative Deprivation Studies" by Stoufer and his friends, which were done during Second World War (Stouffer, Suchman, Devinney, Star, & Williams, 1949: 168-169). The notion of organizational justice was first mentioned by Greenberg in 1980(Cropanzano & Greenberg, 1997: 320) (Greenberg J., Looking Fair versus being fair: managing impressions of, 1990a: 20-21) (Greenberg J., Organizational justice: yesterday, today, tomorrow, 1990b: 406-407). The basis of these studies about organizational justice is the equity theorem of Adams (Adams, 1963: 427) (Adams, Inequity in social exchange, 1965: 221). In contrast to philosophers suggesting thoughts about what justice is, administrative scientists and psychologist are interested in people's beliefs about justice and how justice is applied in organizations. There are many definitions of organization justice expressed by academicians from various disciplines. The studies about organizational justice are the ones that study the perceptions of the employees about justice in an organization. Greenberg defined justice as its role in an organization (Greenberg J., Looking Fair versus being fair: managing impressions of, 1990a: 29-30). Organizational jus-tice is about how employees perceive their administrators, subordinates, equals and organization as a whole in a financial sense.
Organizational justice can be defined as positive perceptions of the employees about their administrators' decisions and actions about the organization and employees; how to manage wages, rewards, punishments and promotions; how these decisions are made and how they are conveyed to employees (Cropanzano & Greenberg, 1997:322-323) (Cropanzano & Molina, 2015: 382).
Although the notion of justice is one of the most researched concepts both in the field of economy and in the field of business management, Greenberg and Colquitt have examined it in four stages in the sense of modern management since 1949 until today. It is possible to list these stages in the following way (Greenberg & Colquitt, Handbook of Organizational Justice, 2005: 111-112): • Fair distribution examined fair distribution of resources between 1950 and 1970.
• Fair process focused on distribution of rewards between 1970 and mid-1990s.
• Fair interaction has been studied since 1980s. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Key words: Custom, Custom Duties, Custom Disputes
• Integrating flow appeared in the 21st century and is stated as dimensions of justice.
Based on justice theories, the dimensions of organizational justice are grouped into three categories consisting of distributive justice, process justice and interaction justice.
Organizational distributive justice means justice in distributions of wages, rewards, social contributions for employees. Most of the studies of distributive justice are based on the Equity Theory developed by Adams (Adams, Inequity in social exchange, 1965: 232).
Employee evaluations are formed on their comparison of their gain with other employees'. Like it is explained in Equity Theory, the balance between the inputs they give to the organization and the outputs they receive gives them a feeling of equality. On the other hand, the perception of unfairness triggers anger, unhappiness, pride and guilt in the employees. Moreover, the criteria of distributive justice comparison and applied models are crucial.
Distributive justice is about the perception of employees about how fairly they are treated rather than how the earnings are actually distributed. The important part of the distributive justice is ensuring that employees think that they are getting what they deserve.
Distributive justice is the fairness of the decisions; employees' share on the rewards, punishments, wages, statues, promotions and their reactions to these.
Whether a situation or a behavior is fair in an organization depends on employees' beliefs about it. Since organizational justice is about perceptions, it may differ according to different situations and conditions. The studies show that distributive justice is related to wage satisfaction, job satisfaction and management satisfaction and arising intentions of quitting the job ( Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. While distributive justice is concerned with how outputs are distributed in an organization, procedural justice is about the fairness of processes determining these outputs. It implies that decision-making processes and reward processes must be perceived as fair by employees. It contains structural features of decision-making processes like employees' right to speak, convenience of the evaluation criteria, objectivity in decision-making processes (Cropanzano & Greenberg, 1997: 322).
The concept of procedural justice is concerned with how decision-makers manage the distribution processes and whether they are being fair in their behaviors. Procedural justice can be defined as fairness of processes for determining the results.
Procedural justice influences perceptions of employees about fairness of processes and distribution of rewards. At the same time, procedural justice reflects fairness of processes of deciding the outputs like wages, rewards and promotion (Greenberg J., Taxonomy of Organizational Justice Theories, 1987: 18).
Procedural Justice Theory presents six processes in order to claim the fairness of a process (Greenberg J., Taxonomy of Organizational Justice Theories, 1987: 19): 1. The process of distribution decisions must be consistent.

2.
Managers must stay away from prejudice during their decisions about distributions.

3.
Decision-making processes must be based on true and valid data.

4.
Distribution processes must allow employees to object to wrong decisions.

5.
Decision-making processes must represent the opinions of employees and their values.

Processes must represent ethical and moral values.
Positive procedural justice perception leads to committed employees and high performance. Interpersonal and informational justice is making respectful and honest explanations to the employees about decision-making processes for distributions. Interpersonal and informational justice can also be defined as sharing justice processes with the employees Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.
Key words: Custom, Custom Duties, Custom Disputes in a right and effective way. Thus, Greenberg approaches interpersonal and informational justice as the social component of procedural justice (Greenberg J., 1990a: 31). The difference between interpersonal and informational justice and procedural justice first described by Greenberg and Colquitt. In their opinion, while the perception of fair interaction can be associated with the evaluation of the manager, fair process is associated with organizational system evaluation (Greenberg & Colquitt, Handbook of Organizational Justice, 2005: 125).
Greenberg organized these four elements into two groups. The first group, which is called interpersonal and informational justice, consists of the elements respect and impartialness; the second one, which is called Interpersonal and informational justice, contains the elements honesty and truth. Interpersonal and informational justices are justice perception of how distribution decision-makers tell the decisions to employees. When managers act in an unprejudiced and respectful way, employees perceive them as fair. On the other hand, interpersonal and informational justice states that employees should be informed of the distributions of the earnings and the decision-making processes of distributions (Greenberg & Colquitt, Handbook of Organizational Justice, 2005: 125).
Distribution of results often beyond the control of managers; but when employees find their managers fair, they will not be interested in processes and their justice perception will be high. For this reason, interpersonal and informational justice can be defined as the justice perceived by the employees. Sustainability of organizational success is related to organizational commitment. From past to present, organizational commitment has been a subject of many researchers. Organizational commitment and working relation, individuals having higher performance with organizational commitment, having impact on honest and right behaviors and so on, aroused considerable interest on researchers enough to lean on this topic. A research carried by Howard Becker in 1960 indicates that, employees with organizational commitment who quit their jobs with reasons such as personal interests lose benefits more than the ones without it. Another research suggests that organizational commitment is a psychological phenomenon. To obtain such commitment is only possible with an individual adopting the corporation and embracing the corporation values. There are many definitions on organizational commitment. Schermerhorn  Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.
Key words: Custom, Custom Duties, Custom Disputes defines it as "an individual having a positive relationship with the organization and feeling themselves as a part of the organization". Another definition suggests that individual concretes with the organization and feeling powerful under that identity.
In terms of psychology, organizational commitment is defined as feeling leading the employees to embrace organizational goals. Organizational commitment improves performance level drastically. Causing this commitment is proportional only to the desire of working at the organization. Individual shows interest in embracing the corporation goals and purposes only if they want to work there. Organizational commitment is defined as an emotional devotion. There are three main elements that provides a healthy organizational commitment basis; overlapping interests of both individuals and organizations, the duties of an individual being done by them with desire, and being and staying as a member of the organization. An organizationally loyal employee shall rise faster than others, and be fully satisfied in terms of self-actualization.
Organizational commitment expresses an individual's psychological relation to the corporation. There are many definitions of many researchers on this topic. Researchers have had approached to the subject with dif-ferent disciplines since they all had different individual perspectives. According to a study carried by Etnozi in 1961, organizational commitment is an individual's embracing of organization goals and purposes considering moral codes, and acting accordingly. Organizational commitment is integrating employees with the corporation.
According to them, individual should inherit the organization goals before all else, should work for those goals, and should maintain their commitment to the corporation. Many researchers conclude as organizational commitment is related to work commitment, since organization is the work environment of the individual. Which leads to the point; the necessity of a healthy work environment in order to yield organizational commitment from employees, who care about their duties, feeling the need to be sustainable for the corporation, thus staying motivated.
In order to measure the magnitude of organizational commitment, a five-question scale developed by Allen&Meyer (1993) is used.
The scale that explains the organizational commitment and more often used in the literature, is the Allen-Meyer scale. In Allen-Meyer scale, there are three dimensions of organizational commitment as defined as follows: Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Key words: Custom, Custom Duties, Custom Disputes
Affective Commitment can be defined the embracement of the employees to the organization's objectives and values. It is the most powerful among the dimensions of organizational commitment. Affective Commitment appears as regarding the organization as an indispensable entity. This leads the employees not looking after their own interest if necessary.
Continuance Commitment can be defined as: There are various advantages of being in the organization for the employees. They think that they would be deprived of such advantages when they leave the organization. Therefore, they do not want to leave the organization. These advantages may be the wage, statute or the friendships with the colleagues in the organization.
Normative Commitment can be defined as: Sometimes the employees do not adopt the values of the organization and may show commitment as the requirement of ethical values. Such employees feel organization commitment as sense of mission. In this study, a scale consists of seven questions and developed by Schwepker (2001)

Anahtar Kelimeler: Gümrük, Gümrük Vergisi, Gümrük Uyuşmazlıkları
Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Key words: Custom, Custom Duties, Custom Disputes
used in order to measure the magnitude of ethical climate.
This research aims to answer the following research questions: Is ethical climate affected by organizational justice. Does organizational justice affect organizational commitment? Is organizational commitment affected by ethical climate? Does ethical climate have a mediator role in the relation between organizational justice and organizational commitment? To be able to analyze these questions, below hypotheses have been developed.

Reasures and sampling
In order to test the hypothesis, firstly, a questionnaire with Likert-5-scale has been formed.
In the questionnaire, for organizational justice, the scale developed by Jason A. Colquitt (2001) has been used. In order to measure the ethical climate, Charles H. Schwepker (2001) scale has been used.
In addition, for organizational commitment, the scale developed by John P. Meyer, Natalie J. Allen, and Catherine A. Smith (1993) has been used. The sample of this research consists of 241 people working in public sector.

Construct Validity and Reliability
Principal Component Analysis has been conducted in order to assess validity and reliability of the measures. The result of the PCA Kaiser-Meyer-Olkin value is 0,827 which show Principle Factor Analysis can be used. Bartlett's Test of Sphericity test has a p value smaller than 0,05, which also means that the data is suitable for Principle Factor Analysis.

Anahtar Kelimeler: Gümrük, Gümrük Vergisi, Gümrük Uyuşmazlıkları
Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Anahtar Kelimeler: Gümrük, Gümrük Vergisi, Gümrük Uyuşmazlıkları
Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Test of Hypotheses
The hypotheses have been tested by means of multiple linear regression analysis. The Baron and Kenny (1986) method has been used to test the mediator effect. Before conducting an analysis with Baron and Kenny method, there must be significant correlation among the variables. In Table 2, the correlation results according to Pearson correlation coefficient for all three main components can be seen. The results show that there is a sig-nificant correlation among the components. As correlation prerequisite is proven, Baron and Kenny analysis can be made. In order to make the analysis, 3 models with the below details have been tested. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.  When the models are tested, below results are received: According to these results H1, H2 and H3 hypotheses are accepted. H4 hypothesis is partial accepted because value of the coefficient of organizational justice decreases. However, it is significant. Therefore this results show that ethical climate place a partial mediator role in the effect of organizational justice on organizational commitment.

Anahtar Kelimeler: Gümrük, Gümrük Vergisi, Gümrük Uyuşmazlıkları
Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. In order to make verify the Baron and Kenney results, the Sobel test has been conducted. Sobel test is one of the methods used for verifying the mediator role (Sobel, 1982: 29-31). The results of Sobel test verify the Baron and Kenney method results. Table 4 shows the Sobel test results. Therefore, the mediator role of ethical climate in the effect of organizational justice on organizational commitment is proven.

CONCLUSION
Organizational justice is employees' positive perceptions of managers' decisions and practices; how to organize wages, rewards, punishments and promotions; how these decisions are made and told to employees. This research aims to clarify the relation among organizational justice, ethical climate and organizational commitment, which are all a part of internal elements of an organization. For this purpose, alongside with a detailed definition of organizational justice, the effects of organizational justice and ethical climate on organizational commitment have been investigated. In this paper, the mediator effect of ethical climate on the relation between Organizational justice and organizational commitment has been analyzed. The hierarchical regression analysis method has been used in order to determine the mediator effect. As per the analysis results, the partial mediator role of ethical climate on the relation between Organizational justice and organizational commitment is statistically significant.
This study reveals that organizational justice has a positive effect on ethical climate and organizational commitment. Organizational commitment is also positively affected by ethical climate. When the partial mediator role of ethical climate in the effect of organizational justice on organizational commitment has been tested, the results show that the partial mediator effect of ethical climate is statistically significant. As a managerial implication, firms should improve the conditions of ethical climate in the organizations to increase the effect of organizational justice on organizational commitment. If firms do not establish ethical environment in their organizations, the effect of the organizational Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken. Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.

Key words: Custom, Custom Duties, Custom Disputes
LAMBERT, E. G., HOGAN, N., GRIFFIN,  M., (2007). The impact of distributive and procedural justice on correctional staff job stress, job satisfaction, and organizational commitment. Journal of Criminal Justice, 36 (6) Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.  Abstract: Custom duty is a kind of tariff arising from the movement of commercial commodities subject to customs which is based on those commodities'quantity and value. It is are a kind of tariff that is a foreign trade and economic policy instrument in addition to its economic, social and fiscal functions. Since they are not collected on regular basis like income tax and corporate tax, as an indirect tariff on expenditures, custom duties are collected only once when commodities subject to foreign trade arrive at the custom. According to the second item of tax procedural law, custom duties are excluded from this law. Therefore, procedures and practises of custom duties are regulated by customs law numbered 4458. Through this law, a systematization has been created beginning with commodities subject to international trade entering customs territories of Turkey and continuing with operation sequence. Like all other taxes, compalsive levels such as assessment, accrual and collecting are regulated by General Directorate of Customs as a part of Customs and Economy Ministry according to Customs Law. Resolution process of disputes over customs duties has a different form from the process of other taxes. Customs duty disputes have to be resolved administratively in the first place. However, in the case of disputes not being solved administratively, legal action can be taken.