Analysis of enterprise?s manager and taxpayers? responds to VAT implemetattion implemetation of city of Ankara

If one taxpayers obligation can be transferred to others, and taxpayer does not pay his tax himself, transferred tax called as indirect tax. In other words, in indefinite times and with regardless of taxpayer if it is imposed, falled due and collected it?s structure is indirect. Indirect taxes is received on the consumption of goods and services. Value Added Taxes (VAT) is one of them.With under reord taxpayers, VAT is a very board based and scope type of indirect tax, related to all segments of society. Almost inside the all of human being needs, without VAT payers will, VAT is asked in some certain conditions and/or various rates. The most striking side of making this injustice implementation by the authority?s power, also having nonsense and striking examples for necessities? hierarchy unveils the other side of problem.Without any regret VAT is an mandatory obligation and as the other taxes it is asked by state?s hegemony rights. In this situation it is very important as a regard of researching either the using the taxation rights have a limit or not or in which level, and also gaining the most efficient revenue from VAT duty, also diminishing recorded taxpayers and liables? reaction to VAT. With this regards, in this study this importancy is tried to be shown by implemetation of questionnaire and mesurement of recorded taxpayers and consumer?s reaction tried to be done.Key words: Enterprise Managers, Taxpayers, VAT Implemetation, Responds, Analysis