Türkiyede antropoculuk faaliyetlerinin vergilemesi ve muhasebesi
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Date
2015
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Abstract
Yapılan bu çalışmada, gerek ekonomik sistemde, gerekse ithalat ve ihracatta önemli bir yeri olan antrepoların vergi ve muhasebe işlemleri incelenmiştir. Çalışma sonuçlarına göre antrepoculuğun Türkiye'de, Avrupa ülkelerine göre yeterince gelişmediği, yapılan yasal düzenlemelerle antrepoculuğun uluslararası anlamda rekabet edebilecek düzeye getirilmesinin amaçlandığı görülmektedir. Bunun yanında yine çalışma sonuçlarına göre antrepoların vergilendirilmesi ve muhasebesinde henüz yeterli yasal mevzuat ve kavramsal çerçevenin de oluşmadığı görülmektedir. Çalışma sonuçlarında ön plana çıkan bir diğer husus ise antrepoculuğun yakın gelecekte değerinin giderek artacağı ve bunun neticesinde, gerek ulusal pazarlara, gerekse uluslararası pazarlara hitap edecek bir sektör olduğudur. Antrepo sayesinde gerek dış ticaretin denetimi, gerekse teşvik ve vergi sistemlerinin takibinin de daha kolay olduğu görülmektedir. Öte yandan özel antrepolar ve fiktif antrepolara ilişkin yapılacak olan teşvik ve hukuki düzenlemelerin de ihtiyaç olduğu görülmektedir. Anahtar Kelimeler : Antrepo; Depolama; Muhasebe; Vergileme
n this research, taxation and accounting operations of warehouses which are important for both economic system, export and import trades were examined. According to results of the study, warehousing sector in Turkey is not as developed as in the EU countries, and legislated rules in this area are aimed to set up an international competitor scale warehousing system. In addition, there is still not enough legal structure and literature knowledge on taxation and accounting of warehousing. Another point become important in the research results is that importance of warehouses will be increased in future, and thereby, will be a sector of both domestic and international trades. It is seen that warehouses make easier to control international trade and it is easier to support this sector via warehousing. On the other hand, it is seen that there is a need for legislation for private and fictive warehouses. Key Words : Warehousing; Storage; Accounting; Taxation.
n this research, taxation and accounting operations of warehouses which are important for both economic system, export and import trades were examined. According to results of the study, warehousing sector in Turkey is not as developed as in the EU countries, and legislated rules in this area are aimed to set up an international competitor scale warehousing system. In addition, there is still not enough legal structure and literature knowledge on taxation and accounting of warehousing. Another point become important in the research results is that importance of warehouses will be increased in future, and thereby, will be a sector of both domestic and international trades. It is seen that warehouses make easier to control international trade and it is easier to support this sector via warehousing. On the other hand, it is seen that there is a need for legislation for private and fictive warehouses. Key Words : Warehousing; Storage; Accounting; Taxation.
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Keywords
İşletme, Antrepo, Depo yönetimi, Depolar, Business Administration, Antrepo, Muhasebe, Warehouse management, Warehouses, Muhasebe sistemleri, Accounting, Muhasebe uygulamaları, Accounting systems, Accountin applications, Vergilendirme, Taxation