FACTORS AFFECTING THE SUCCESS OF EXPORT RELATED VAT REFUND PROCESS: A STUDY ON SWORN-IN CERTIFIED PUBLIC ACCOUNTANTS
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 2
Abstract
The profession of chartered accountancy is gaining more and more importance with its various fields of specialization. The field of VAT refunds, which is one of those areas of specialization, requires a good command of knowledge regarding its regulations and a high level of professional experience. Moreover, VAT returns is a process. Improving the efficiency of the process would lead to faster finalizations in VAT refunds. Export processes, which play a significant role in the economic development of our country, constitute a field of specialization in chartered accountancy regarding its relation to VAT. This research focuses on the factors that have impacts on VAT refund processes related to exports, and the difficulties faced by the chartered accountants in this process. In this study, a poll is conducted with 136 firms operating in the field of chartered accountancy. According to the results of this survey, seven factors which have effects on the success of VAT refund processes. The poll found seven factors that have effects on the success of VAT refunds processes. They are: “Automation”, “Efficiency of Tax Offices”, “Time”, “Reliability”, “Risk”, “Attention and Care”, and “Proficiency of the Employees of the VAT Refunds Departments”. Also, the study indicates that there are statistically remarkable differences among the weighted importance of the factors which have effects on the success of VAT refund processes elated to exports, depending on the peculiarities of the firms participating in this survey.
Authors and Affiliations
Mehmet USTA, Bilal GEREKAN
Keywords
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- EP ID EP260792
- DOI 10.29067/muvu.328733
- Views 96
- Downloads 0
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