Master'sOpen Access

Calculating the VAT refund in exports with applications, taking the accounting records and performing the return process

2019
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Advisor: Dr. Öğr. Üyesi Gökhan Baral

Abstract (EN)

The most crucial application of tax incentives is the VAT Refund for exports. Although there is sufficient legislation on VAT refund incentives, there is no detailed study explaining the whole process. Due to the lack of such studies, it is seen that there is no detailed and complete study to answer the many problems encountered in the extradition process. Therefore, it is tried to analyze how a comprehensive extradition process should be carried out since there is not enough academic study about how the VAT refund process is calculated, processed into accounting records, how to transfer to VEDOP system and how to prepare the return file. In this study, firstly, the general principles of VAT law, export definition, forms and types of exports, export incentives, export VAT refund amount is calculated and these calculations to be documented, accounting records, the transmission of the data to the VEDOP system with the official practices of the correspondence of the system with the sample applications how the system works tried to explain. With this study, export, export incentives, calculation of VAT refunds, accounting, how the return process works, how the problems encountered in this process are resolved, as it is explained by the sample applications, it is aimed that the institutions and people who study this study can follow the process with a detailed knowledge about the process.

Author

Dr. Sevcan Taşkın Kesim

How to Cite

Sevcan Taşkın Kesim (Master Thesis). Calculating the VAT refund in exports with applications, taking the accounting records and performing the return process, 2019, Sakarya University.

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