The Impact of Value Added Tax on the North Cyprus Economy: A Short Term Assessment = Katma Değer Vergisinin Kuzey Kıbrıs Ekonomisi Üzerine Etkisi : Kısa Dönem Değerlendirmesi
Value added tax was introduced in North Cyprus in 1996 to increase public revenue as well as to harmonize with Turkey and EU member countries. It is however evident that the budget deficit has rather increased after the introduction of VAT. The literature argues that VAT not only has potential to ge...
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Format: | Article |
Language: | English |
Published: |
Dogus University
2005-01-01
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Series: | Doğuş Üniversitesi Dergisi |
Subjects: | |
Online Access: | http://journal.dogus.edu.tr/index.php/duj/article/view/144 |