Havayolu İhracatta Vergı̇ İadesı̇, Tanzı Etkı̇sı̇ ve Blokzı̇ncı̇r Kullanımı

Abstract

The aim of this thesis is to analyze the problems which exporters face in the lines of the airway exports and the tax refund procedures and find out about how the blockchain technology can be used in this area to solve these problems. The first part focuses on the notions of export and the value added tax and the relationship between them, in addition to the exports procedures including customs clearance procedures, and the adaptation of the Tanzi effect to the exchange rates. The second part explains the notion of the blockchain and explains its essential points briefly while examining the areas of customs clearance procedures to use this technology within the scope of the World Customs Organization’s study. In the third and the last part, a linear econometric model is used for the analyses. The analyses proves that the floating exchange rates can lead to changes in the amount of value added tax to be refunded. It is envisioned that the exchange rate originated differences on the tax refunds can be eliminated with a blockchain based system encompassing all parties.