Yayın: Estimating value added tax gap in Turkey
Tarih
Kurum Yazarları
Çelik, Muhammed
Yazarlar
Canıkalp, Ebru
Ünlükaplan, İlter
Vrankic, I.
Tomic, D.
Danışman
Dil
Türü
Yayıncı:
Varazdin Development & Entrepreneurship Agency
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Özet
As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax burden that the taxpayer should face and the amount actually paid. In this study, tax gap was evaluated by the framework of the Value Added Tax. The reason behind this choice, i.e. Value Added Tax Gap (VAT Gap) is to make an effort to evaluate the efficiency of the tax administration, the compliance of the tax payers and the relationship between policy gap and the compliance gap. With this aim, VAT Gap and the various methods to calculate this gap were examined. Furthermore, based on the reports by the European Commision, VAT Gap in Turkey for 1993-2014 period were estimated and evaluated by employing topdown method.
Açıklama
Bu çalışma, 14-16, Nisan 2016 tarihlerinde Barcelona[İspanya]’da düzenlenen 13. International Scientific Conference on Economic and Social Development (ESD) Kongresi‘nde bildiri olarak sunulmuştur.
Kaynak:
Anahtar Kelimeler:
Konusu
Business & economics, Compliance gap, Policy gap, VAT gap
Alıntı
Canıkalp, E. vd. (2016). "Estimating value added tax gap in Turkey". ed. I. Vrankic ve D. Tomic. International Scientific Conference on Economic and Social Development, Economic and Social Development: 13th International Scientific Conference on Economic and Social Development, 437-445.