%0 Journal Article
%T THE PROBLEMS IN PAYBACK OF VALUE-ADDED-TAXES IN TURKEY AND SOLUTIONS
%A Levent Polat
%A Servet Belge
%J -
%D 2019
%X Purpose- The main purpose of this study is related to the problems of payback of value added taxes in Turkey and refund process by determining how the exsting system Works and what could be done to maintain the system. Methodology- In order to achieve this aim, data are obtained by conducting a survey on tax inspectors, certified public accountants, public accountants, tax office employees involving the value added tax payback process in Istanbul. A total of 62 questionnaires are taken into consideration and analyzes are presented. Findings- A descriptive framework is emplyed, pie charts and frequency distributions of variables are presented. The results are interpreted by considering the answers of the participants. Conclusion- As a result of the analysis, some solutions are suggested regarding what needs to be done in order to solve the problems in the value added taxes payback process
%K Katma de£¿er vergisi
%K KDV istisnas£¿
%K KDV iade s¨¹reci
%K KDV iade y£¿ntemleri
%U http://dergipark.org.tr/pap/issue/47342/596769