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

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  • Ali ÇELİKKAYA

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.

Suggested Citation

  • Ali ÇELİKKAYA, 2011. "OECD Üyesi Ülkelerde Katma Değer Vergisinin Yapısal Gelişimi ve Son Uyumlaştırma Çabalarının Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 14(14).
    • Handle: RePEc:sos:sosjrn:110105
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    Keywords

    Consumption Tax; Value Added Tax; Revenue Ratio; Tax Harmonization; Service Trade.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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