Taxation of gold jewellery sector

Job of gold jewellery; which can be determined as the art of makingdecorative materials using precious metals (valuable mines), contains all thestages from metallic process to marketing.There are some differences which seperates job of gold jewellery fromother commercial affairs. Here; being a valuable matter of commedity whichbecame a topic for commercial affairs, like gold, has some complex operationswith its train and causes some problems in applications. Todays, job of goldjewellery is an occupation which requires important value of capitalaccumulation (capital formation) and hecessitates to know some legalarragements.Therefore, in prepared study, by analyzing and researching the conceptualand historical development of gold jewellary sector; by researching thebranches of gold jewellery, and the job groups which they employed in; theproperties of the commodities of the gold jewellery, weight and measurementunits have been explicated; the commodities of historical development fromarchaic ages to todays, reform process that sector has passed through have beenexplained.In its continuing section, the importance and the location of gold jewellaryin economic system of world have been studied, knowledge about instutuationsconcerned with gold jewellery sector has been given. By undertaking the taxarrangements dealed with the sector which is the main topic of study, they havebeen researched for the purpose of income tax, corporation tax, value added tax(VAT); legal situation of dispensations supplied to the sector in value added tax(VAT) has been discussed. For the purpose of tax law procedure; by givingexamples about applications dealed with sector and arragement of document;arragements made about law numbered as 3100 dealed with sector, decisionsdealed with sector in private consumption tax and finally short knowledgeabout taxation in Italy and USA have been placed.Key Words: Gold jewellery, Gold, Tax