Author/Authors :
ertürk, ismail istanbul aydın üniversitesi - sosyal bilimler enstitüsü - muhasebe ve denetimi yüksek lisans programı, turkey
Abstract :
Globalization points to a new economic paradigm under the dominance of capital movements, multinational corporations and a single global market. This new situation made it compulsory to use a common global language and made it necessary to create a single accounting language. For companies, it is so important to have accurate, reliable, transparent information in order to adapt to global competition conditions. In practice, the comparison of the tax legislation in two construction companies, the commercial profit transfer and the regulation of the financial statements are carried out in accordance with the Turkish Tax Code and the Turkish Commercial Code. In order to make accounting records in private constructions and to make accounting records for constructing and repairing and to obtain permission to use the building, it is necessary to obtain a certificate of non-compliance from the SSI, to transfer the profit to the profit and tax (fiscal) tax base notified to the Social Security Institution with minimum workmanship calculation, applications will be tried to explain with examples.
