Safety and accounting issues in construction SME's Ankara example

This study involves topics regarding the problems faced byconstructing SMEs (Small and Medium Size Enterprise) in the field oftaxes and occupation safety.Hence a questionnaire was prepared and applied to 50 constructingcompanies within the defined borders of the Metropolitan Municipalityof Ankara so as to put forward these problems.In summary as a result of this study, the tax issue in the constructionsector is not applied seriously and in a disciplined way , there wereproblems regarding the information on invoicing and applications,inadequacy in education and information; as for occupation safetyissues in the constructions, not enough safety devices were available,and where available, the workers were not utilizing them efficiently, andfindings of lack of education and motivation were revealed.Key Words : Construction firms, tax regulations, tax difficulties,application of safety rules.