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...

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Autor principal:	Mehmet Serdar ATAY
Formato:	article
Lenguaje:	DE EN FR TR
Publicado:	Fırat University 2021
Materias:	construction enterprises vat applications construction accounting construction vat construction taxation Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/4f7a371f80fb442eb5ed081181df5b4c
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spelling	oai:doaj.org-article:4f7a371f80fb442eb5ed081181df5b4c2021-11-24T09:20:33ZV.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES2148-416310.29228/JASSS.42671https://doaj.org/article/4f7a371f80fb442eb5ed081181df5b4c2021-07-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=ec13ed6b-b8fc-464a-8ae1-0cfba9a8d4bd.pdf&key=42671https://doaj.org/toc/2148-4163In 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.Mehmet Serdar ATAYFırat Universityarticleconstruction enterprisesvat applicationsconstruction accountingconstruction vatconstruction taxationSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 14, Iss 85, Pp 327-336 (2021)
institution	DOAJ
collection	DOAJ
language	DE EN FR TR
topic	construction enterprises vat applications construction accounting construction vat construction taxation Social Sciences H Social sciences (General) H1-99
spellingShingle	construction enterprises vat applications construction accounting construction vat construction taxation Social Sciences H Social sciences (General) H1-99 Mehmet Serdar ATAY V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
description	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.
format	article
author	Mehmet Serdar ATAY
author_facet	Mehmet Serdar ATAY
author_sort	Mehmet Serdar ATAY
title	V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
title_short	V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
title_full	V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
title_fullStr	V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
title_full_unstemmed	V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES
title_sort	v.a.t. applications in construction businesses
publisher	Fırat University
publishDate	2021
url	https://doaj.org/article/4f7a371f80fb442eb5ed081181df5b4c
work_keys_str_mv	AT mehmetserdaratay vatapplicationsinconstructionbusinesses
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V.A.T. APPLICATIONS IN CONSTRUCTION BUSINESSES

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