Value-added Tax Reform After 35 Years

Cevdet Alkış
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Abstract

To build a strong financial structure, it is necessary to have natural resources or industrialization and also a fair tax system. Tax policy is the first priority for Turkey. The Value Added Tax (VAT), which entered into force on 1 January 1985, has been converted into a system where the minimum tax is paid to the treasury with the help of the self-employed persons who are generally given the public power. The state did not have to settle for it. In 35 years it is necessary to abandon the system which cannot result in economic efficiency. In the new method, final consumption expenditures and taxes on imports are directly paid to the Treasury without any reimbursement or reductions. In addition to the reform, use of counterfeit documents in the sector will end, 1% The state’s right to buy will prevent leaks in the sector and the public will be relieved when the tax rate drops. External credit demand and import activity will decrease, national production and exports will increase, value added tax will be added to income and corporate tax base and the system will be simplified. With this new method, the budget deficit will close, with some 70.000.000.000 Turkish Lira additional funding, some other social projects will be easier to implement.
35年后的增值税改革
要建立一个强大的金融结构,既需要自然资源或工业化,也需要公平的税收制度。税收政策是土耳其的首要任务。1985年1月1日生效的增值税(VAT)已经转变为一种制度,即在通常被赋予公共权力的自雇人士的帮助下向国库支付最低税额。该州不必就此将就。在35年的时间里,有必要放弃不能带来经济效益的制度。在新的方法中,最终消费支出和进口税直接支付给财政部,没有任何报销或削减。除了改革之外,将结束在该部门使用伪造文件,1%的国家购买权将防止该部门的泄漏,并在税率下降时减轻公众的负担。外部信贷需求和进口活动将减少,国内生产和出口将增加,增值税将增加到所得税和法人税基,制度将简化。有了这种新方法,预算赤字将会关闭,加上大约70.000.000.000土耳其里拉的额外资金,其他一些社会项目将更容易实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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