In Turkey the exports value added tax exception and comparisons with European Union practice

Value added tax and consumption of the production process at every stage of goods and services received from the sale and the tax reduction allows for the increase in the core has adopted a multi-stage sales tax generally is.In our country, the Value Added Tax in 1985, entered into force our exports, "export exception" through incentives have been tried to be. This exception implemented The purpose while exports increased foreign currency income and property of our world in market competitiveness and to increase double taxation is to the front.This study, Value Added Tax in the export field in exception functioning put forward attempting to have been returned KDV the be confronted with problems how to approach needed to explain studied and finally exports until the functioning of the EU in comparison with Turkey have been made.Keywords: Value added, Value Added Tax, Export, Export exception