TAX PYRAMIDING PROBLEM IN INDIRECT TAXES AND SOLUTION WAY IN THE VALUE ADDED TAX (Tax Reduction Method)
DOLAYLI VERGİLERDE VERGİ PİRAMİTLEŞMESİ SORUNU VE KATMA DEĞER VERGİSİNDE ÇÖZÜM YOLU (Vergi İndirim Metodu)

Author : Engin ÖNER
Number of pages : 123-130

Abstract

Indirect taxes on the use of income and consumption for consumption purposes, on the other hand, are increasing in rate and show personal characteristics. In the majority of indirect taxes, tax pyramiding is defined as the fact that the actual tax rate that the consumer has incurred through taxation, exceeds the statutory tax rate. Since taxation is a taxation at every stage of taxation, it is an unfair situation to increase the tax burden of taxpayers. Value Added Tax (VAT), which is one of the spread taxes, is an indirect tax without tax pyramiding. In this tax, the tax in previous stages is not included in the taxation again, since only the added value is taxed at each stage. Therefore, with the ’tax reduction method” applied as a deduction of the VAT paid in the previous purchase, the tax pyramiding is prevented and this unfair taxation is eliminated.

Keywords

Value Added Tax, Tax Pyram

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