Katma Değer Vergisinde Matrah
Seyhan , Mahcemal
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In Turkish Taxation System, taxes, depending on their subjects, are classifed as taxes collected on the base of income, on the base of wealth and on the base of expenses. The most developed and modern category of tax collected on the base of expenses, is the Value-Added Tax. In Value-Added Tax, the tax-base differs for each group of legal transactions, which are delivery of goods, performing a service, importation and other transactions. The base of value-added tax regarding the delivery of goods and performing a service, is the monetary value created in exchange of these transactions. In order to clarify the tax base, law regulates the elements that shall be included and not included to the base of value-added tax. Even so, there are several problems in identifying tax-base in legal terms. In our study, firstly we explained the subject of value-added tax, tax-payers and responsible persons, taxable event, tax exemptions, tax declaration, tax documents and order of registration. Secondly, following a detailed evaluation of the subject of base of value-added tax in detail, we analysed the problems that emerge from administrative application of legal regulations by providing a special emphasis on the subjects of base upon delivery and performance, special kind of bases, elements included and not included in the calculation of base, together with imputed cost and fees. In general, it has been tried to offer solutions to the problems occuring due to both the legal lacunas and the bad practices in administrative application of existing legal regulations, by evaluating whether administrative and judicial organs are complying with the constitutional norms and general tax principles while resolving the cases.
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