IDEAS home Printed from
   My bibliography  Save this paper

Review of Value Added Taxation in TRNC


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


The value added tax system in North Cyprus is somewhat unique. It has a very high degree of legal coverage of goods and services in the economy and instead of exempting certain sectors from taxation; they are taxed at lower rates. At the same time the administration of the tax relies heavily on the characteristics of North Cyprus that arise because it is a small island economy. Overall the tax design of the VAT in the TRNC is one of the most comprehensive in the world, and its evolution to date has been to strengthen rather than weaken the value added tax system. In many ways it is a legal model that could be followed by many developing countries facing similar economic circumstances. However, the resolve of the government to administer the system according to the design has certain deficiencies. In this paper we discuss the strength and weaknesses of taxing system in TRNC and offer some recommendations.

Suggested Citation

  • Glenn Jenkins, 2001. "Review of Value Added Taxation in TRNC," Development Discussion Papers 2002-06, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:152

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Sioshansi, Fereidoon P. & Morgan, Cheryl, 1999. "Where Function Follows Form: International Comparisons of Restructured Electricity Markets," The Electricity Journal, Elsevier, vol. 12(3), pages 20-30, April.
    2. Robert Bacon, 1999. "A Scorecard for Energy Reform in Developing Countries," World Bank Other Operational Studies 11487, The World Bank.
    3. Oliver E. Williamson, 1976. "Franchise Bidding for Natural Monopolies -- in General and with Respect to CATV," Bell Journal of Economics, The RAND Corporation, vol. 7(1), pages 73-104, Spring.
    4. Warrick Smith, 1997. "Utility Regulators : The Independence Debate," World Bank Other Operational Studies 11570, The World Bank.
    5. Glenn Jenkins & HENRY LIM, 1998. "Evaluation Of Investments For The Expansion Of An Electricity Distribution System," Development Discussion Papers 1998-01, JDI Executive Programs.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Glenn P. Jenkins & Chun-Yan Kuo, 2004. "Effective Border Tax Adjustments for Export Promotion," Development Discussion Papers 2004-06, JDI Executive Programs.

    More about this item


    North Cyprus; tax system; value added tax; revenue collection efficiency;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:152. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.