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https://www.um.edu.mt/library/oar/handle/123456789/34195
Title: | Accounting of investment incentives relating corporation tax within the framework of TAS 12 income taxes standard |
Other Titles: | Kurumlar vergisine iliskin yatirim tesviklerinin TMS 12 gelir vergileri standardi cercevesinde muhasebelestirilmesi |
Authors: | Gokgoz, Ahmet |
Keywords: | Deferred tax -- Turkey Corporations -- Taxation -- Turkey Accounting -- Standards -- Turkey Tax incentives -- Turkey Investments -- Turkey |
Issue Date: | 2018 |
Publisher: | Ahmet Gökgöz |
Citation: | Gokgoz, A. (2018). Accounting of investment incentives relating corporation tax within the framework of TAS 12 income taxes standard. Journal of Accounting, Finance and Auditing Studies, 4(4), 203-215. |
Abstract: | Incentives are used for the companies in various fields to increase the capital investments in Turkey. One of the mentioned incentives here is the one relating the corporation tax discount. Recording the investment incentives of corporation tax according to General Communique on Accounting System Application (GCAST) is common. However, accounting process of these incentives is differentiated due to Turkish Accounting Standards (TAS) since it causes the deferred tax asset. The aim of this study is explaining the accounting process of corporation tax incentives, relating the investments for the companies in Turkey, within the framework of TAS 12 income taxes. Thus, taxing concept within the Turkish Accounting Standards (TAS) is analyzed based on TAS 12 Income Taxes Standard. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/34195 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4 Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS,_4(4)_-_A13.pdf | 424.31 kB | Adobe PDF | View/Open |
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