- Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Vol: 1 Issue: 2
- İthalde Alman Katma Değer Vergisi ve Günümüzdeki Önemi
İthalde Alman Katma Değer Vergisi ve Günümüzdeki Önemi
Authors : Binnur Çelik
Pages : 117-125
View : 9 | Download : 6
Publication Date : 1999-12-01
Article Type : Other
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.Keywords :