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Bu çalışma 1980-1989 Türkiye Ekonomisi değişim sürecini Katma Değer Vergisi Kanunun 11/1-c maddesi kapsamında ve bu kanunun ortaya çıkış sürecini, gelişimini, nihai halini ve bu haline yönelik muhasebe kayıtlarını göstermeyi amaçlamaktadır. Çalışmada KDV kanununun yasalaşma sürecine yönelik yasal gerekçelerden hareketle ekonomik ve mali çıkarsamalar ve 11/1-c maddesine yönelik KDV Genel Uygulama Tebliğinin ilgili bölümleri göz önünde bulundurularak olası muhasebe kayıt örnekleri gösterilmiştir. Çalışmada sermaye birikim rejiminin ihracatçı lehine devlet eliyle sağlandığına yönelik çıkarsama yapılmıştır.
This study aims to show the change process of the Turkish economy in 1980-1989 within the scope of item 11/1-c of the Value Added Tax Law and with the help of the accounting for the emerging process, its development and its final status. In this study, the possible examples of accounting are shown taking into consideration economic and fiscal interests and related sections of the VAT General Practices Notification in 11/1-c in line with the legal grounds for the legalization process of the VAT law. The result of the study, the inference has been made that the capital accumulation regime is provided by the state in favor of the exporter.
This study aims to show the change process of the Turkish economy in 1980-1989 within the scope of item 11/1-c of the Value Added Tax Law and with the help of the accounting for the emergence process, its development and its final status. In this study, the possible examples of accounting are shown taking into consideration economic and fiscal interests and related sections of the VAT General Practices Notification in 11/1-c in line with the legal grounds for the legalization process of the VAT law. The result of the study, the inference has been made that the capital accumulation regime is provided by the state in favor of the exporter.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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