Value Added Tax in the Turkish tax system and harmonization with the European Union Value Added Tax

Value added tax is a tax levied on expenditures, aimed for use or consumption, and applied to almost all goods and services. Following our country's membership application to the European Union, Türkiye has been under the obligation to regulate and harmonize its tax system generally and the value added tax system in accordance with the Union legislation. Because Türkiye, which aims to become a full member of the European Union, cannot gain the status of a member state without harmonizing the points in the tax chapter, which is one of the negotiation chapters and includes the value added tax. Therefore, in this study, the basic regulations regarding value added tax in the Turkish tax system will be analyzed and then the European Union value added tax system and its application will be examined within the framework of the decisions of the Court of Justice of the European Union. Finally, the similarities and differences in both tax systems will be examined and the legal steps to be taken in terms of value added tax for the possible full membership of our country to the European Union, in other words, the issues that need to be realized for harmonization will be enlightened at a basic level.