The Export Exceptional Application In Means Of Value Added Tax: The Example Of Antalya

The Export Exceptional Application In Means Of Value Added Tax: The Example Of Antalya

Serpil Ağcakaya, Ağcakaya

Purpose of this study is constituted by the exceptional VAT applied in export activities and the lineal and rudiments related to the rejection mechanism process. The exception included into this study, the one concerned with the exception are initially those real and legal persons involved in export activities in domestic borders and abroad, secondly the accountants of these persons, Public Accountant Members and finally the public closely related to the subject. Therefore; Value Added. Tax (VAT) is of great importance in means of tax collection in the Turkish Tax Structure. The 11th and 12th articles within the relative Law subjecting to the “export exceptions” and the 32nd article subjecting the discount applied to the process related to the exceptions are of great importance within the scope of the VAT. In the final division of the study there is a survey applied to the companies that realize export in Antalya in order to gain general information about the companies and the issues faced related to the reject mechanism of VAT that rise from the export realized by these companies. In general; it is noticed that most of the exporting companies in Antalya constitute of Small and Medium Size Enterprises and that they are generally complaining about the mass of official procedures and about the processes realized very slow. Keywords: Export Realized in Antalya, The Application of Exceptions in Export, Value Added Tax, Export Survey

Conference or Workshop Item
PeerReviewed

2012-05-31

1296