Value added tax discount mechanism as an accounting manipulation tool

In this study, accounting errors, accounting frauds, accounting manipulation have been explained conceptually, after reviewing the differences between error, deception and manipulation, the discount mechanism of value-added tax (VAT) is evaluated within the scope of the Value Added Tax Law. VAT is an expenditure tax that is the most widespread today and that taxes the added value that emerges at every stage. The discount mechanism contains the most important feature that distinguishes VAT from other indirect taxes. Therefore, the good functioning of the discount mechanism also constitutes the main element of the VAT. As a result of the discount mechanism not working well, there are unfair VAT discounts, and it may cause the tax to move away from its main purpose and also cause unfair competition among businesses. In this context, it has been evaluated with examples how the taxpayers use the VAT discount mechanism using the documents they purchase outside of their field of activity to pay less tax to the tax administration or not to pay any tax, and how they make their accounting records based on these documents, a relationship has been established between the VAT discount mechanism and accounting manipulations. Keywords : Accounting, Manipulation, VAT, Discount Mechanism