Value Added Tax exemption in export and relationship with professional members

The importance of exports for countries is international economic competition, sustainable trade, meeting foreign currency needs and most importantly, contributing to economic growth. In this study, the importance given to foreign trade and incentives and supports given to exporters in order to expand the export volumes of countries, as well as VAT exemptions and VAT refund types in exports of goods and services are examined. Considering the incentives applied by the government for the development of countries, international competitiveness and economic stability, an important problem arises such as accounting for incentives and reporting financial statements for businesses. In our study, for tax purposes deficit of accounting for government grants and assistance and straightforward way to recognition in Turkey and the measurement of these records properly reflected in the financial statements along with performance in the years to promote both, as well as taking the correct economic decision-Turkey Accounting and Financial Reporting Standards It was aimed to reveal the differences in this application by comparing within the scope of this application.