OECD Üyesi Ülkelerde Katma Değer Vergisinin Yapısal Gelişimi ve Son Uyumlaştırma Çabalarının Değerlendirilmesi

Ali Çeli̇kkaya

Sosyoekonomi Journal, 2011, issue 14(14)

Abstract: Value added tax (VAT and its equivalent, sometimes called Goods and Services Tax – GST) has been implemented in all OECD countries except USA so far. Besides, this tax has been used in 140 countries worldwide. Therefore VAT is being pervaded all over the world. The purpose of this study is to examine the structural development of VAT since 1965 bounded with OECD countries and evaluate current situation of tax harmonization practices of VAT. EU countries which constitute the majority of OECD have started a new era in taxing services in 1st October 2010. These new rules which will also be implemented simultaneously in EU-27 are going to be affecting OECD countries including Turkey. Thus it has already started a discussion that this tax could cause double taxation.

Keywords: Consumption Tax; Value Added Tax; Revenue Ratio; Tax Harmonization; Service Trade. (search for similar items in EconPapers)
JEL-codes: H2 K34 O1 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:110105

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