İthalde Alman Katma Değer Vergisi ve Günümüzdeki Önemi

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Ankara Hacı Bayram Veli Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Volume:1 Issue:2
İthalde Alman Katma Değer Vergisi ve Günümüzdeki Önemi

İthalde Alman Katma Değer Vergisi ve Günümüzdeki Önemi

Authors : Binnur ÇELİK

Pages : 117-125

View : 32 | Download : 11

Publication Date : 1999-12-01

Article Type : Research Paper

Abstract :Value added tax is a modern indirect tax. In 25.10.1985 we had been started to assess value added tax in our country.Value added tax is also assessing imported goods and it is very important for public income and tax policy against economic instability.In the first division of this work, we examined the main elements of value added tax on imported goods and in the second division we tried to emphasize the importance and functions for our country.
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