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KAYNAKÇA
5520 Sayılı Kurumlar Vergisi Kanunu
193 Sayılı Gelir Vergisi Kanunu
5838 Sayılı Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun
6322 Sayılı A.A.T.U.H.K. ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun
Maliye Bakanlığı Özelgeleri
2009/15199 sayılı Bakanlar Kurulu Kararı
2012/3305 sayılı Bakanlar Kurulu Kararı
2009/1 sayılı Yatırımlarda Devlet Yardımları Hakkında Kararın Uygulanmasına İlişkin
Tebliğ
2012/1 Yatırımlarda Devlet Yardımları Hakkında Kararın Uygulanmasına İlişkin Tebliğ
Taşkesen, N. , İndirimli Kurumlar Vergisinde Yatırım Çeşitleri İtibariyle Kazanç
Ayrıştırmasına İlişkin Sorunlar, Vergi Dünyası Dergisi, Sayı: 389, 2014
Özdemir, İ., İndirimli Kurumlar Vergisi Uygulamasında Sorunlar ve Çözüm Önerileri,
Dünyası Dergisi, Sayı: 374, 2012
Usta, F, Birden Fazla Dönemde Tamamlanan Yatırımlarda İndirimli Kurumlar Vergisi
Uygulaması, Vergi Sorunları Dergisi, Sayı:307, 2014
Usta, F., Kazancın Ayrı Bir Şekilde Tespit Edilemediği Tevsi Yatırımlarda Toplam Sabit
Kıymet Tutarı, Vergi Dünyası Dergisi, Sayı 392, 2014
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KAYNAKLAR
1.213 Sayılı Vergi Usul Kanunu
2.Gelir İdaresi Başkanlığı internet sitesi(www.gib.gov.tr)
3.Mehmet ÖZYER,Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması
,HUD,2001)
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KAYNAKLAR:
Katma Değer Vergisi Genel Uygulama Tebliği
Katma Değer Vergisi Genel Uygulama Tebliğinde Değişiklik Yapılmasına Dair Tebliğ
84 Seri No’lu KDV Genel Tebliği
www.gib.gov.tr
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