Avrupa Birliği Üyesi Ülkelerde ve Türkiye’de Katma Değer Vergisi: Yakınsama Gerçekleşiyor Mu?

The European Union tries to occur convergence in the member states Value Added Tax (VAT) system in order to prevent unfair competition and reduce VAT evasion. In this study we aim to determine whether VAT systems of EU and Turkey have converged or not. We calculated standard deviations and coefficient variations and arithmetic average of some data such as reduced and standard VAT rates, VAT share as per cent in the total tax revenues and GDP and VAT rates for some goods and services both EU and Turkey in the period of 2000 and 2013. There have been convergence for standard VAT rates, but convergence did not occur for super reduced rates, reduced rates, and VAT share as per cent both in total tax revenues (1999-2011) and in GDP (2000-2011). EU member states and Turkey have implemented different VAT reduced rates and exemptions for different good and services. In this reason convergence has not occurred among the countries. There is no convergence in the VAT rates for medicine, food, book but it occurs in some goods such as gasoline, diesel, LPG and tobacco in 2013. Member States have different poverty and income inequalities ratios. Therefore, they extend VAT exemptions, determine super reduced rates and reduced rates below EU standard VAT rates. The perfect harmonization of VAT systems or same VAT ratio implementation for all good and services seems to be difficult at least in short terms because of the different socio-economic structures of Member States and Turkey.