In exports VAT refund applications: Example of furniture enterprises

Export sales of goods and services abroad. Both developing and developed countries in terms of today has an important position. Replicates the increase of exports of national income, it will support economic development. Therefore, the major goal of both developed and developing countries has been to increase the foreign exchange.Export of both exporters and the exporting countries has of great importance. Therefore, gives importance foreign trade and exporters in many countries provides of various support and incentives.Incentive is a kind of aid in kind and aid in cash help that made in replay to any action or complimentary to public or privet foundations for various aims from the government. Incentive the policies of countries can apply for many reasons. One of these aims is to increase foreign trade. In theoretical, the development of exportation warns the development and increase the national revenue level by creating positive effects on economic progress. One of the applications of exportation incentive policy means is tax incentive to reach this aim. Directed to exportation incentive can appear in form of exemption, exception, low tax rate and tax holiday. In our country, for this purpose at the beginning of made export VAT exemption and refund applications comes from.In export VAT refund exporters installed to create equality in competition of taxation is a mechanism that allows the return of the exporter.In this study, the first export, export incentives, exemption and refund of VAT implementation process focused on exports, export VAT refunds have accounted to tried to explain an application example.