TOPCU, Nuraydın Atatürk Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi (İİBF) - İşletme Bölümü, Turkey , KAYA, Abdulkadir Atatürk Üniversitesi - Sosyal Bilimler Enstitüsü - Muhasebe ve Finansman, Turkey

GIDA BANKACILIĞI VE MUHASEBESİ

36527

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.

257

Food banking , Value Added Tax (VAT) , Tax advantages.

Journal Of Economics and Administrative Sciences, Ataturk University

266