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Abstract


AN INVESTIGATION OF DIFFERENCES IN THE APPLICATION OF TAX PROCEDURE LAW ON BOOKKEEPING FOR WHOLESALE MIDDLEMEN: CASE STUDY; ANTALYA WHOLESALE MARKET
The aim of this study is to determine the difference between the actual bookkeeping method and the bookkeeping method in the law, to investigate the effect of this difference on the basic concepts of accounting and tax laws. Based on the findings of the study, it is understood that the document issued by middlemen working in the central wholesale market of Antalya are "invoice 2" document which is not regulated in the Tax Procedure Law and that this document is used in place of producer receipt and the resulting difference affects accounting records as well as bookkeeping. It is concluded that since there may be potential tax penalties due to the use of Invoice 2 which is not regulated and covered by the Tax Procedure Law, and awareness should be raised in order to avoid any negative consequences on the industry and that this practice does not also comply with the basic principles of accounting including objectivity principle and full disclosure principle.

Keywords
Wholesale Food Markets, Bookkeeping, T.P.L, General Accounting Principles


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