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- Title
DIŞ TİCARET İŞLEMLERİ NEDENİ İLE OLUŞAN KDV VE ÖTV NİN MUHASEBELEŞTİRİLMESİ.
- Authors
KOLÇAK, Menşure; BİLİCİ, NILGÜN; NAKTİYOK, YÜCEL
- Abstract
It is well known that Private Consumption Tax (PCT) and Added Value Tax (AVT) taking the place among indirecttaxes had significant shares in tax revenues of the countries. The countries which cannot receive sufficient tax from revenues and possessions have tried to close their revenues deficient by taking AVT and PCT. Our country is among those whose tax revenues are around 70 % of AVT and PCT. As Added Value Tax Private Consumptions Tax (PCT) are applied from foreign Trade Operations, this means that it is of a property increasing tax revenue. In the study, we tried to investigate how accounting records of AVT paid back or taken from export or import in Foreign Trade Operation should be
- Publication
Financial Analysis / Mali Cozum Dergisi, 2014, Vol 24, Issue 122, p15
- ISSN
1303-5444
- Publication type
Article