Author/Authors
TOPCU, Nuraydın Atatürk Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey , KAYA, Abdulkadir Atatürk Üniversitesi - Sosyal Bilimler Enstitüsü - Muhasebe ve Finansman, Turkey
Title Of Article
GIDA BANKACILIĞI VE MUHASEBESİ
شماره ركورد
36527
Abstract
Food banking, originated from the US in the late 1960’s and operated to meet the needs of thoses, especially children,who face with lack of food due to same other reasons besides to economic reasons in many countries, is put into practice in Turkey just at the beginning of the year 2004. Food banking system aims at setting social justice, bridging between poor people and real/legal persons who have a variety of goods more than needs. In this papaer, the size of the tax advantages of the system to business ara determined and they are examined in terms of tax law. Finally, it is explained how to account for food banking operations.
From Page
257
NaturalLanguageKeyword
Food banking , Value Added Tax (VAT) , Tax advantages.
JournalTitle
Journal Of Economics and Administrative Sciences, Ataturk University
To Page
266
JournalTitle
Journal Of Economics and Administrative Sciences, Ataturk University
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