Fatma TAŞ

5014

The Problem of VAT Credit on Expired Goods: An Opinion

VAT paid on certain goods acquired does not allow the deducting of the Turkish tax system. One of them is the loss of goods VAT. There is no clear definition in the law is wasted. Therefore, there are certain problems in practice. The problems, in particular, focused on the VAT on expired or valueless goods. Current opinion on the subject of the tax administration is inconvenient regarding tax justice. Both states of the solution to the problem should be developed as well as an objective approach to protecting taxpayers.
Anahtar Kelimeler:

VAT Credit, VAT, Turkish Tax System

The Problem of VAT Credit on Expired Goods: An Opinion

VAT paid on certain goods acquired does not allow the deducting of the Turkish tax system. One of them is the loss of goods VAT. There is no clear definition in the law is wasted. Therefore, there are certain problems in practice. The problems, in particular, focused on the VAT on expired or valueless goods. Current opinion on the subject of the tax administration is inconvenient regarding tax justice. Both states of the solution to the problem should be developed as well as an objective approach to protecting taxpayers.
Keywords:

VAT Credit, VAT, Turkish Tax System,

PDF

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  • TBMM (1984).”Katma Değer Vergisi Kanunu Tasarısı ve Plan Bütçe Komisyonu Raporu” http://www.gib.gov.tr/fileadmin/mevzuatek/gerekceler/KDV/cilt_2_3065_sayili_kanun.pdf
International Journal of Public Finance-Cover
  • Yayın Aralığı: Yılda 2 Sayı
  • Başlangıç: 2016
  • Yayıncı: Adnan GERÇEK
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