The Implementations and effects of value added taxes ın Turkey

ABSTRACTM.A. ThesisThe Implementations and Effects of Value Added Taxes ın TurkeyEnver ARSLANDokuz Eylul UnıversityInstitute of Social SciencesPublic Finance DepartmentFinancial Law ProgrammeSystems of taxes being implemented in a country do not appear in a short timeand due to the functions expected from the taxes develop and varies in the course oftime.Value added tax, being rapidly spread all over the world, is considered to be acontemporary kind of tax. Value added tax, approved to be the common tax by thecountries in European Union, has been being implemented since 1985 in our country.Thre are a lot of reasons why our country has approved this tax and there are variousprecautions taken to be succesful to reach some aims. However, it is certain that therehave been some practices which have been reducing the efficiency of value added taxes.Since the Value Added Tax is taken from the value added in a country, theincrease in natıonal ıncome will result in the increase in the sum of the value addedtaxes.Since the beginnig of implementation of this tax in our country, it is definite thatıncome tax and value added tax have been the secondary providing with the highest sumof renevue.In this study, we have discussed the implementations of this extremely significantvalue added taxes and the effects of this implementations. Being taken these effects intoconsideration under the title of the economical and financial effects of value addedtaxes-especially the value added taxes- can be positively changed, have been discussed.Key World: 1)Value Added 2) Value Added Taxes 3) The Implementations of ValueAdded Taxes 4) The Effects of Value Added Taxes