Evaluation of value added tax withdrawal and implementation principles in the Turkish tax system (2012-2023)

Value Added Tax is one of the tax types in the Turkish Tax System and has a high share in tax revenues. The tax liability provision in the Value Added Tax Law provides the legitimacy of tax VAT withholding. The main subject of our study is to reveal the place of VAT withholding in the Turkish Tax system and to analyze the situation with the data of the last ten years. Value Added Tax was analyzed to reveal the number of taxpayers and its share and increases in tax revenues. The total Value Added Tax withholding and its share in VAT revenues over the years are presented and its relationship with the changes made in this withholding application is explained. In the study, the withholding application introduced to the iron and steel sector based on the most up-to-date VAT amendment notification, the withholding application in our tax system, and the practical equivalent of the theoretical purpose targeted by the withholding application are revealed. As a result of our study, it has been determined that VAT revenues have increased in recent years, but it is thought that the innovations and changes made have consequences for the taxpayer, especially in terms of tax compliance and tax avoidance.