%0 Journal Article
%T Current Financial Problems in SMEs and VAT Refund
%A S¨¹leyman Tun£¿
%J -
%D 2019
%X SMEs are the lifeblood of the national economies. It is a reality that SMEs are at the root of large corporate structures when companies growing through mergers are kept out. Nowadays, even though SMEs compete with bigger producers and retail chains than themselves, they are the locomotives of the country's economies with the high employment they provide, the advantage of quick decision making and the dynamism of catching the market opportunities. SMEs are eager to expand their business and sales volumes. This situation gives priority to financial requirements for developing country SMEs. Insufficient own resources and fragilities in economies also lead to financial problems for SMEs. Returning applications originating from the VAT law in practice in our country are adding additional financing to many enterprises, especially construction, textile and exporting companies. Though the issue is often on the public agenda, no alternative cost analysis has been found so far. In this study, we analyzed the additional cost of the firms that were installed because of the fact that VAT replicas were not taken in time in the selected sample among SME skilled textile firms
%K KOB£¿
%K Finans
%K KDV
%U http://dergipark.org.tr/yonbil/issue/42624/512711