Serbest bölgelerde karşılaşılan muhasebe-vergi sorunları ve Kayseri Serbest Bölgesi'nde bir uygulama
Küçük Resim Yok
Tarih
2010
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Niğde Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırma; serbest bölgelerde yapılan dış ticaret işlemleri sonucunda oluşan muhasebe uygulamalarında ve geçerli olan vergi mevzuatında ortaya çıkabilecek sorunların bir uygulama çalışması yapılarak ortaya konulması ve bu doğrultuda çözüm önerileri sunulması amacıyla hazırlanmıştır.Amaç doğrultusunda hazırlanan anket; Kayseri Serbest Bölgesi'nde faaliyet gösteren 25 işletmenin sorumlu personeline uygulanmıştır. Anketlerden elde edilen veriler bilgisayar ortamında SPSS (Statistical Package for Social Sciences) for Windows 15.0 programında analiz edilmiştir. Veriler değerlendirilirken tanımlayıcı istatistiksel metotları (Frekans, Yüzde, Ortalama, Standart sapma) kullanılmıştır. Hipotez testlerinin analizinde Mann-Whitney U testi, Kruskal-Wallis testi ve Pearson Korelasyon analizleri kullanılmıştır.Araştırma sonucunda; Kayseri Serbest Bölgesi'nde faaliyet gösteren işletmelerin vergilemeye ve muhasebeye ilişkin pek çok sorunla karşı karşıya oldukları, ancak en çok vergilemeye ilişkin sorunları oldukları sonucuna ulaşılmıştır. Araştırmada ayrıca; işletmelerin faaliyet süreleriyle muhasebeye ve vergilemeye ilişkin sorunları arasında istatistiksel açıdan anlamlı ilişkilerin olduğu, ruhsat türlerine göre vergilemeye ve muhasebeye ilişkin sorunları arasında istatistiksel açıdan anlamlı ilişkilerin olmadığı, faaliyet alanı ve çalışan kişi sayısı ile de vergilemeye ilişkin sorunları arasında anlamlı ilişkilerin olduğu sonucuna varılmıştır. Sonuç doğrultusunda başta serbest bölgelere uygulanan vergi mevzuatına ilişkin düzenlemelerin yapılmasına yönelik olmak üzere ilgili öneriler getirilmiştir.
In this study, it is aimed to reveal accounting applications and current tax legislation problems that occur in the consequence of foreign trade transactions in the free zone by doing an implementation study and in this respect it is intended to provide solutions.The questionnaire prepared for this purpose was conducted on administrators of 25 firms operating in Kayseri Free Zone. The data obtained from questionnaire were analyzed by SPSS (Statistical Package for Social Sciences) for Windows 15.0 program. While evaluating data, descriptive statistical methods (Frequency, Percentage, Mean, and Standard Deviation) were used. Mann-Whitney U Test, Kruskal Wallis Test and Pearson Correlation analysis were used in the analysis of hypothesis testing.In conclusion, firms operating in the Kayseri Free Zone are faced with many problems relating to taxation and accounting, however it has concluded that most of these problems are related to taxation. Also in this study, it has been founded that there is statistical significance relationship between problems related accounting and taxation and operating period of firms, and also there is a statistical significance relationship between taxation problem with scope of the firm and number of working people in the firm. It is also founded that there is no statistical significance relationship between taxation and accounting problems according to license type. In the line with the results, related suggestions about especially regulation of tax legislation applied in the free zone has been offered.
In this study, it is aimed to reveal accounting applications and current tax legislation problems that occur in the consequence of foreign trade transactions in the free zone by doing an implementation study and in this respect it is intended to provide solutions.The questionnaire prepared for this purpose was conducted on administrators of 25 firms operating in Kayseri Free Zone. The data obtained from questionnaire were analyzed by SPSS (Statistical Package for Social Sciences) for Windows 15.0 program. While evaluating data, descriptive statistical methods (Frequency, Percentage, Mean, and Standard Deviation) were used. Mann-Whitney U Test, Kruskal Wallis Test and Pearson Correlation analysis were used in the analysis of hypothesis testing.In conclusion, firms operating in the Kayseri Free Zone are faced with many problems relating to taxation and accounting, however it has concluded that most of these problems are related to taxation. Also in this study, it has been founded that there is statistical significance relationship between problems related accounting and taxation and operating period of firms, and also there is a statistical significance relationship between taxation problem with scope of the firm and number of working people in the firm. It is also founded that there is no statistical significance relationship between taxation and accounting problems according to license type. In the line with the results, related suggestions about especially regulation of tax legislation applied in the free zone has been offered.
Açıklama
Sosyal Bilimler Enstitüsü, İşletme Bölümü, İşletme Ana Bilim Dalı, Muhasebe Finansman Bilim Dalı
Anahtar Kelimeler
Maliye, Finance, İşletme
