Özet:

In order to combat VAT evasion and illegal recovery, it is necessary to conduct a thorough analysis of the potential loopholes in tax legislation and regulations, and discuss the procedures in the operations of the VAT and Customs Administrations, to come out with proposals aimed at combating this phenomenon and reducing its negative consequences on the state revenues. Therefore, we will study the indicators revealed in the field study we already conducted in terms of cases of VAT evasion and illegal recovery, in light of reconsidering the legal texts that regulate Value Added Tax, as well as administrative, structural and legislative loopholes. Field and structural measures are suggested, along with reconsideration of tax legislation related to this issue.

Anahtar Kelimeler: