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A Review of Value Added Tax Practices in Residential Sector and Solution Offers
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نویسنده
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ARDIÇ Muhammed ,SEÇER Taştan
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منبع
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journal of graduate school of social sciences - 2015 - دوره : 19 - شماره : 1 - صفحه:283 -306
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چکیده
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As a result of rural-urban migration, housing is one of the most important needs of increasing population in turkey. in countrywide, there is urban transformation problem, and related bodies (housing development administration and municipalities) try to realize this transformation. during urban transformation, existing buildings are pulled down and instead of these buildings, new settlements, having strong infrastructure and better superstructure, are built and new houses are given to current homeowners. as a different urban transformation practice, squatters on public properties are pulled down and long term interest-free or low interest loans are provided to these squatter owners. in this study, special cases about value added tax practices in residential sector are determined and doubts occurring in practice are analyzed in the light of laws, regulations, annunciations, and state council decisions. aim of the study is to determine application errors in residential sector as regulations are not clear and to prevent possible unjust treatments by finding solutions to these errors.
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کلیدواژه
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Residential Sector ,Value Added Tax Practices ,Urban Transformation
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آدرس
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Artvin Çoruh Üniversitesi, Artvin Meslek Yüksekokulları, İktisadi ve İdari Programlar, Turkey, Serbest Muhasebeci Mali Müşavir (SMMM), Turkey
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پست الکترونیکی
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aktifmuhasebe025@gmail.com
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Authors
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