İktisadi İdari ve Siyasal Araştırmalar Dergisi

Öz

The purpose of this study is to examine the VAT refund process for housing deliveries subject to a reduced rate in Turkey within the scope of the Tax Offices Full Automation Project (VEDOP). The application processes of the reduced VAT rate in the digital environment as a result of technological transformations in the delivery of buildings manufactured as residences are explained. In this context, TÜİK 2024 housing sales data was used. With these data, the share of houses with a usable area of 150 m2 in the produced houses was compared. Most of the costs incurred in the manufacture of these houses are subject to the general VAT rate. In this case, the VAT rate of the costs incurred in housing construction is higher than the VAT rate of the houses. Thus, the problem of not being able to eliminate the VAT charged by construction companies through discounts arises. Nowadays, VAT refund processes are resolved with technological developments. It is thought that carrying out VAT refund processes in a digital environment is important in preventing tax losses and evasion. In addition, with digitalization, base differences that may occur between the actual sales value and the title deed value will be prevented. As a result, it is thought that digitalization and VAT refund processes in housing deliveries subject to a discounted rate will be useful in contributing to the prevention of simpler tax losses.