Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Osman Nuri ŞAHİN

Konular:-

Anahtar Kelimeler:Export,VAT,Refund,Direct Export,Export Registered Sale

Özet: Value Added Tax is a multiple staged and general sales tax that adopt value increase with tax allowance and collecting from every stage of production and consumption of product and service sales. The export is very important for a country's development. The encouraging decisions about export and investments are taken and the other encouraging rules are establishing to ensure the economical development and increase the national income. For this reason, the way of tax decontamination from the exported good can be chosen. This decontamination is applying with refunding of vat belongs to the exported goods and services. With latest regulations 123 notifications published before combined in one notification and VAT refund took its final shape. This paper has 4 parts. The first is about export and vat, second is about direct export, third is about export registered good sale and the last part has accounting practices about the topic

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