V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
In the real estate sector in our country, there has been an intense migration towards big cities since the 1950s. As a result of this situation, it is observed that the urban population has a significant increase trend. As a natural consequence of the increasing trend of the urban population at such...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | article |
| Lenguaje: | DE EN FR TR |
| Publicado: |
Fırat University
2021
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/4f7a371f80fb442eb5ed081181df5b4c |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | In the real estate sector in our country, there has been an intense migration towards big cities since the 1950s. As a result of this situation, it is observed that the urban population has a significant increase trend. As a natural consequence of the increasing trend of the urban population at such a high rate, the need for housing has also gained positive momentum. Important developments have occurred in the housing demand market with the urbanization that emerged as a result of all these developments. The market's demand for housing has brought a large number of contractors and construction to the agenda. And again, as an extension of this, tax regulations have been brought to the agenda. At the same time, considering the approximately 8% direct share of the construction industry in GDP and the economic effects of its affiliated sectors around 30%, it will reveal that the housing sector is one of our important sectors in our country.
The housing sector which has a significant importance in our national economy has some unique features. Similarly, it has some implementation problems for construction accounting. It is seen that VAT implementations in construction industry accounting are just one of these issues. In our study, besides a brief general situation of the construction sector, VAT problems are studied. The study emphasizes the necessity of a more efficient and effective system of auditing mechanisms of the tax authority, in line with the past experiences regarding tax in the construction sector of our country. |
|---|