In Turkey by value added tax exemptions and export goods export analysis of applications

In the ever-evolving and globalized world, the concept of boundaries is disappearing and everyone can easily access the desired product. In this case, companies can easily find the products and / or services they produce. Therefore, the companies are carrying out a number of activities in order to be able to participate in the global economy by continuously improving their import-export operations. A Value Added Tax Return system has been developed as a public policy in order to increase the competitiveness of the companies on a global scale and to provide foreign exchange inflow to the country. According to the paragraph (a) of the first paragraph of Article 11 of the VAT Law entitled ason Exports of goods and services ındaki, l Export deliveries and services related to these deliveries, services for customers abroad, outsourced services for customers in free zones and international for customers abroad roaming agreements within the framework of the roaming services in Turkey, "are exempt from KDV. Expenditures related to the purchase or production of goods in relation to the goods and / or services exported are included in the cost of the goods, and the VATs paid in relation to these transactions are subject to a reduction in accordance with Articles 29 and 32 of the Law and the VAT Law 11. In accordance with the conditions specified in Article 12 and the conditions in Article 12, the VAT charged shall be returned. In this study, the Export Value Added Tax Refund policies are examples of this return a result in the return of the companies and their impact on export companies of Turkey's economy and are intended to be introduced by the application. Keywords: Value Added Tax, Value Added Tax Return process, Discount on export and return system,