Turkey for the process of return value added tax livable problems and solutions

Value Added Tax is the value added added to that product or service at every stage of a product or service to be manufactured and consumed. Tax is calculated from the tax rate calculated in the previous stage and the remaining tax is paid to the tax office by the taxpayer. If the Value Added Tax paid by the taxpayer is less than the amount of Value Added Tax charged by the taxpayer, the difference is transferred to the next period and not returned to the taxpayer. However, the Value Added Tax, which is imposed by the taxpayers due to a number of transactions, is returned to the request by certain methods. In this study, the general and special principles of the return of the Value Added Tax, the transactions that give the right of return and non-return, Value Added Tax Return methods and Value Added Tax are explained in detail. the survey made the problems experienced in the process of return of the Value Added Tax in Turkey for determining what happened, this process actually located in participants' attitudes and opinions on the opinions After detecting and identification number, which is important for the problems in the light made and and views on the solution of these problems suggestions are given.