KDV returns and control system in exports in Turkey: Example of Yozgat province

Although the Covid-19 pandemic process, which affects the whole world, has negative effects in the economy due to uncertainty, unemployment, production problems, decrease in demand, export and tax system, our country has tried to be eliminated by bringing measures and solutions to these problems.The most important reason for the problems experienced in the export-based VAT Refund system was the informal economy. The most important result of the informal economy is that it is illegal activities that are not documented and have no control mechanism. The most effective method in combating the informal economy is tax control. For this reason, in order for the tax control system to function well, the ineffective aspects of the tax control system should be identified and solutions should be offered for them.The thesis study was carried out within the scope of the literature review, YMM report and questionnaire study, by presenting solution-oriented suggestions for the problems encountered in the export and VAT refund process. In the first part, the concept of export, export activities and process are explained in detail, and the points that a business should pay attention to before starting export activities are specified.In the second part, a study was carried out on a sample company requesting VAT refund according to the report of the Certified Public Accountant (YMM) and solution suggestions for the problems were presented in practice.In the third and last part, a research has been made on the companies that demand export-based VAT refund, operating in the province of Yozgat and its districts, and it has been tried to offer solutions to the problems faced in the export and VAT refund system. At the same time, the effects of the pandemic process on export and VAT returns are explained.In the conclusion part, a general evaluation of the operations described and applied in the three sections has been made, and solution suggestions for the problems are stated.