Journals / International Journal of Public Finance / 2017 / Cilt: 2 - Sayı: 2
The Problem of VAT Credit on Expired Goods: An Opinion
- Pages
- 220–225
- DOI
- —
Abstract
VAT paid on certain goods acquired does not allow the deducting of the Turkish tax system. One of them is the loss of goods VAT. There is no clear definition in the law is wasted. Therefore, there are certain problems in practice. The problems, in particular, focused on the VAT on expired or valueless goods. Current opinion on the subject of the tax administration is inconvenient regarding tax justice. Both states of the solution to the problem should be developed as well as an objective approach to protecting taxpayers.
Özet
VAT paid on certain goods acquired does not allow the deducting of the Turkish tax system. One of them is the loss of goods VAT. There is no clear definition in the law is wasted. Therefore, there are certain problems in practice. The problems, in particular, focused on the VAT on expired or valueless goods. Current opinion on the subject of the tax administration is inconvenient regarding tax justice. Both states of the solution to the problem should be developed as well as an objective approach to protecting taxpayers.