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An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions

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  • Additional Information
    • Publication Information:
      Usak University, 2015.
    • Publication Date:
      2015
    • Collection:
      LCC:Political science
      LCC:Business
      LCC:Economics as a science
    • Abstract:
      The world has become into a single market and geographical boundaries has disappeared due to globalization in international commerce caused by recent rapid technological advancements in our country and internationally. The significance of export incentive is arising day by day in order to countries having a voice in the field in addition to developing market shares and improving competition powers. Besides, considering many times that our country faced with a foreign trade deficit made encouraging exports compulsory. On this basis, Value Added Tax Law numbered 3065, export exemptions made available for exporters are appeared as a successful and efficient implementation. The aim of this study is to reveal applicability of VAT in healthcare sector generated by international business transactions. Through this aim, sample case analysis is used as a qualitative research method. As a result of the research conducted, exemptions of VAT are applied to goods available for sale through inward processing regime. During the importation of raw materials which are going to be used for processing of goods to be exported by suspension system, taxes are paid in importation of raw materials thus paid VAT amounts in regime context are received back from affiliated tax office.
    • File Description:
      electronic resource
    • ISSN:
      2148-4228
    • Relation:
      http://dergipark.gov.tr/download/article-file/202181; https://doaj.org/toc/2148-4228
    • Rights:
      Journal Licence: CC BY-NC
    • Accession Number:
      edsdoj.22cb2df64fe84f6caa2f253d7c510032
  • Citations
    • ABNT:
      SEÇKIN GÖNEN; ASLI YILMAZ. An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions. Optimum Ekonomi ve Yönetim Bilimleri Dergisi, [s. l.], v. 2, n. 2, p. 133–151, 2015. Disponível em: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428. Acesso em: 15 ago. 2020.
    • AMA:
      Seçkin GÖNEN, Aslı YILMAZ. An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions. Optimum Ekonomi ve Yönetim Bilimleri Dergisi. 2015;2(2):133-151. Accessed August 15, 2020. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428
    • APA:
      Seçkin GÖNEN, & Aslı YILMAZ. (2015). An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions. Optimum Ekonomi ve Yönetim Bilimleri Dergisi, 2(2), 133–151.
    • Chicago/Turabian: Author-Date:
      Seçkin GÖNEN, and Aslı YILMAZ. 2015. “An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions.” Optimum Ekonomi ve Yönetim Bilimleri Dergisi 2 (2): 133–51. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428.
    • Harvard:
      Seçkin GÖNEN and Aslı YILMAZ (2015) ‘An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions’, Optimum Ekonomi ve Yönetim Bilimleri Dergisi, 2(2), pp. 133–151. Available at: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428 (Accessed: 15 August 2020).
    • Harvard: Australian:
      Seçkin GÖNEN & Aslı YILMAZ 2015, ‘An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions’, Optimum Ekonomi ve Yönetim Bilimleri Dergisi, vol. 2, no. 2, pp. 133–151, viewed 15 August 2020, .
    • MLA:
      Seçkin GÖNEN, and Aslı YILMAZ. “An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions.” Optimum Ekonomi ve Yönetim Bilimleri Dergisi, vol. 2, no. 2, July 2015, pp. 133–151. EBSCOhost, search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428.
    • Chicago/Turabian: Humanities:
      Seçkin GÖNEN, and Aslı YILMAZ. “An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions.” Optimum Ekonomi ve Yönetim Bilimleri Dergisi 2, no. 2 (July 1, 2015): 133–51. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428.
    • Vancouver/ICMJE:
      Seçkin GÖNEN, Aslı YILMAZ. An Application in Healthcare Sector towards Accounting of Value Added Tax Generated by International Business Transactions. Optimum Ekonomi ve Yönetim Bilimleri Dergisi [Internet]. 2015 Jul 1 [cited 2020 Aug 15];2(2):133–51. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.22cb2df64fe84f6caa2f253d7c510032&custid=s8280428