Estimating Value Added Tax Gap in Turkey

Ebru Canikalp, Ilter Unlukaplan and Muhammed Celik
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Ebru Canikalp: Cukurova University
Ilter Unlukaplan: Cukurova University
Muhammed Celik: Uludag University

International Journal of Innovation and Economic Development, 2016, vol. 2, issue 3, 18-25

Abstract: 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 taxpayers and the relationship between policy gap and the compliance gap. With this aim, VAT Gap and the various methods to calculate this gapwere examined. Furthermore, based on the reports by the European Commission, VAT Gap in Turkey for 1993-2014 period were estimated and evaluated by employing thetopdown method.

Keywords: Compliance Gap; Policy Gap; VAT Gap (search for similar items in EconPapers)
JEL-codes: M00 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (2)

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