土耳其共和国出口活动的税收优惠

Tatiana Dirksen
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引用次数: 0

摘要

这项研究的主题是土耳其共和国旨在鼓励出口活动的税收立法规范、关于其实施的判例法以及影响该国税收激励法律条例发展的理论来源。方法框架包含在正式的法律方法中,它允许评估土耳其税收立法规范的实际效果。内容分析的方法用于分析相应的规范,以确定税收法律管制发展的特点趋势,并概述土耳其共和国的各种出口支助措施。在土耳其共和国的税收制度内,作者确立了刺激出口活动的有效机制。这种机制与出口商在不支付增值税的情况下购买必要产品的可能性以及在不进行税务审计以提供优惠担保或由认证审计员作出积极决定的情况下简化其退款程序有关,这也反映了在税收控制领域将部分权力下放给政府机构结构以外的特殊实体。土耳其立法还规定了5天内向认证个人快速退还增值税的制度。获得这类证明说明遵守了诚信标准,这对所谓的纳税合规有积极的影响。土耳其共和国在直接税方面对出口活动的税收优惠包括对在国外开展某些类型活动的土耳其公司的收入实际适用领土税收概念,这对劳动力、服务和有关商品的出口产生积极影响。因此,所取得的成果对俄罗斯在出口活动税收优惠方面的税收立法的发展是有价值的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax incentives for export activity in the Republic of Turkey
The subject of this research is the norms of tax legislation of the Republic of Turkey aimed at incentivizing export activity, case law on their implementation, as well as doctrinal sources that affect the development of legal regulation of tax incentives in the country. The methodological framework is comprised in the formal legal method, which allow assessing the actual effect of the norms of the Turkish tax legislation. The method of content analysis was used for the analysis of the corresponding norms to determine the characteristic trends in the development of legal regulation of taxes, as well as for outlining various export support measures in the Republic of Turkey. Within the tax system of the Republic of Turkey, the author establishes the presence of the effective mechanisms for stimulating export activity. Such mechanisms are associated with the possibility of purchasing necessary products by the exporter without paying VAT, as well as a simplified procedure for its refund without conducting tax audit in rendering preferential guarantees or a positive decision of a certified auditor, which also reflects partial delegation of authority in the sphere tax control to special entities outside the structure of the government bodies. Turkish legislation also features the system of quick VAT refund within 5 days to a certified individual. Acquisition of such certificate suggest observing the criteria of good faith, which has a positive impact upon the so-called tax compliance. Tax incentives for export activity in the context of direct taxes in the Republic of Turkey consists in the practical application of the territorial concept of taxation to the income of Turkish companies carrying out certain types of activity abroad, which positively affects the export of labor, services and related commodities. Therefore, the obtained results can be valuable in the development of Russian tax legislation in the area of tax incentives for export activity.
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