A case study on international transportation value added tax return

With the developing technologies in the last century, production, access to raw materials and consumption habits are spreading very fast. Today, many companies make cheap investments in countries where they can find cheap labor, making them cheaper for sale in the global market. One of the reasons why the capital can travel so fast is that the product produced can be rapidly transported to anywhere in the world. The exemptions and exemptions granted to the International Transportation have an important place in the foreign exchange earning transactions of the countries. At this point, many sectors are supported automatically, in parallel with the support of the International Transport sector. In the Value Added Tax system implemented in Turkey it is located in a very matter of law exception. The companies incur costs by making various expenses due to the works and transactions carried out under these exceptions. The VAT Refund system is commissioned at this point and returns the burdens arising from the production of exceptional goods and services within the framework of the laws. In this study, which is examined in the scope of international transportation, solutions were proposed to the problems experienced in order to make the Value Added Tax Return system more accurate, effective, fixed and result oriented.