Türkiye-Azerbaycan muhasebe sistemi ve vergi uygulamalarının karşılaştırmalı analizi
Küçük Resim Yok
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırma, Türkiye ve Azerbaycan muhasebe sistemi ve vergi uygulamalarının karşılaştırılmalı olarak analiz etmek amacıyla yapılmıştır. İki ülkenin muhasebe sistemlerinin ve vergi uygulamalarının karşılaştırılmasında literatür taraması ve arşiv taraması yöntemi kullanılmıştır. Azerbaycan'da muhasebe sistemi bağımsızlıktan sonra da bir süre Sovyetler Birliği muhasebe sisteminin etkisi altında kalmıştır. 1995 yılına gelindiğinde Azerbaycan muhasebe sistemini uluslararası anlamda bir düzene kavuşturmak için çalışmalar yapılmaya başlanmış, muhasebe kayıt belgeleri ve ticari defterlerle ilgili yeni düzenlemeler, düzenlenecek mali tabloların belirlenmesi ve yeni hesap planı kabul edilip uygulamaya konmuştur. 1995-1999 yılları arasında ise Azerbaycan'da gümrük, vergi ve mali sistem yeniden düzenlenmiştir. Uluslararası Finansal Raporlama Standartlarının Azerbaycan'da uygulanmaya başlanması ise 2006 yılına rastlamaktadır. Türkiye ve Azerbaycan'da uygulanan muhasebe sistemleri arasında benzerlikler ve farklılıklar bulunmaktadır. Tek düzen muhasebe sistemini benimseyen Azerbaycan Muhasebe Sisteminde uluslararası muhasebe uygulamalarından farklı yol izlenmektedir. Türkiye ile Azerbaycan Muhasebe Sistemlerinde hem muhasebe belge düzeni hem de muhasebe kayıt üzeni bakımından benzerlikler bulunmaktadır. İki ülkenin muhasebe sisteminde mali tabloların düzenlenmesi açısından farklılıklar mevcuttur. Bu farklılıklardan en önemlisi bilanço oluşturulurken aktif ve pasif hesaplar az likiditesi olan hesaplardan yüksek likiditesi olan hesaplara göre sıralanmasıdır. Türkiye'de düzenlenen bilanço tablolarında ise tersi bir uygulama bulunmaktadır. İki ülkede uygulanan vergisi sisteminde de verginin mükellefi ve vergiyi doğuran olay konusunda benzerlikler bulunmaktadır. Anahtar Kelimeler: Uluslararası Muhasebe Standartları, Azerbaycan Muhasebe Hesap Planı, Türkiye Tek Düzen Hesap Planı, Vergi Sistemi
This research was conducted in order to analyze Turkey and Azerbaijan should compare the accounting system and tax administration. In comparing the accounting systems and tax practices of the two countries, literature review and archive scanning method were used. The accounting system in Azerbaijan remained under the influence of the accounting system of the Soviet Union for a while after independence. In 1995, efforts were made to bring the Azerbaijani accounting system to an international level, new regulations on accounting records and commercial books, determination of financial statements to be prepared and a new chart of accounts were accepted and put into practice. Between 1995-1999, the customs, tax and financial system was reorganized in Azerbaijan. The implementation of International Financial Reporting Standards in Azerbaijan coincides with 2006. There are similarities and differences between the accounting systems implemented in Turkey and Azerbaijan. Azerbaijan Accounting System, which adopts a uniform accounting system, follows a different path than international accounting practices. Both accounting document layout in Azerbaijan Accounting System with Turkey, there are similarities in terms of both new accounting records upset. There are differences in the regulation of financial statements in the accounting systems of the two countries. The most important of these differences is that while creating the balance sheet, active and passive accounts are sorted according to accounts with high liquidity from those with less liquidity. The table held in Turkey in the balance sheet is a reverse application. There are similarities between the taxpayer and the tax-generating event in the tax system applied in both countries. Keywords: International Accounting Standards, Azerbaijan Accounting Plan, Turkey Uniform Chart of Accounts, Tax System
This research was conducted in order to analyze Turkey and Azerbaijan should compare the accounting system and tax administration. In comparing the accounting systems and tax practices of the two countries, literature review and archive scanning method were used. The accounting system in Azerbaijan remained under the influence of the accounting system of the Soviet Union for a while after independence. In 1995, efforts were made to bring the Azerbaijani accounting system to an international level, new regulations on accounting records and commercial books, determination of financial statements to be prepared and a new chart of accounts were accepted and put into practice. Between 1995-1999, the customs, tax and financial system was reorganized in Azerbaijan. The implementation of International Financial Reporting Standards in Azerbaijan coincides with 2006. There are similarities and differences between the accounting systems implemented in Turkey and Azerbaijan. Azerbaijan Accounting System, which adopts a uniform accounting system, follows a different path than international accounting practices. Both accounting document layout in Azerbaijan Accounting System with Turkey, there are similarities in terms of both new accounting records upset. There are differences in the regulation of financial statements in the accounting systems of the two countries. The most important of these differences is that while creating the balance sheet, active and passive accounts are sorted according to accounts with high liquidity from those with less liquidity. The table held in Turkey in the balance sheet is a reverse application. There are similarities between the taxpayer and the tax-generating event in the tax system applied in both countries. Keywords: International Accounting Standards, Azerbaijan Accounting Plan, Turkey Uniform Chart of Accounts, Tax System
Açıklama
Anahtar Kelimeler
Maliye, Finance, İşletme
