Split Payment Mechanism in Value Added Tax of European Union Member States

Abstract

The study is based on the vulnerability of the European Union value-added tax system to value added tax fraud in today’s rapidly digitalizing economy and the search for more effective ways to combat value added tax fraud by European Union member states while transitioning to the definitive value added tax system. In this context, it presents examples from practices on how the split payment mechanism can secure value added tax claims as an alternative collection method. Within this scope, the study will explain the main mechanism of the European Union value-added tax system along with the changes made, specify the causes and consequences of value added tax losses and fraud activities that arise within this system; and discuss the functionality of this mechanism with current developments to ensure that a more effective, more reliable value added tax system enables compliant taxpayers to combat value added tax fraud.

Keywords

• European Union
• Value Added Tax
• Value Added Tax Fraud
• Missing Trader Intra-Community
• Split Payment Mechanism

Avrupa Birliği Üye Devletlerinin Katma Değer Vergisinde Bölünmüş Ödeme Mekanizması- Split Payment Mechanism

Öz

Çalışma, hızla dijitalleşen günümüz ekonomisinde, Avrupa Birliği katma değer vergisi sisteminin kaçakçılığa karşı savunmasız kalması ile nihai katma değer vergisi sistemine geçerken; Avrupa Birliği üye devletlerinin katma değer vergisi kaçakçılığı ile mücadelede daha etkin yolları araştırmasına dayanmakta ve alternatif tahsilat yöntemlerinden bölünmüş ödeme mekanizması (split payment mechanism) ile katma değer vergisi alacağının güvence altına alınabileceğine yönelik uygulamalardan örnekler vermektedir. Bu kapsamda çalışmada, Avrupa Birliği katma değer vergisi sisteminin ana mekanizması yapılan değişikliklerle birlikte açıklanacak, bu sistem içerisinde ortaya çıkan katma değer vergisindeki kayıp ve kaçakçılık faaliyetlerine yönelik sebep ve sonuçlar belirtilecek; daha etkin, daha güvenilir bir katma değer vergisi sistemi ile vergiye uyumlu mükelleflerin katma değer vergisi kaçakçılığı ile mücadele edebilmesi adına bu mekanizmanın işlerliği güncel gelişmelerle birlikte ortaya konulacaktır.

Anahtar Kelimeler

• Katma Değer Vergisi
• Katma Değer Vergisi Kaçakçılığı
• Topluluk İçi Kayıp Tüccar Kaçakçılığı
• Bölünmüş Ödeme Mekanizması

Kaynakça

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