ACCOUNTING AND TAX PRACTICES OF GROUND SERVICES IN AVIATION ENTERPRISES Ground services, which are one of the supporting activities related to aviation,
attracting attention and has shown rapid development in recent years. This study has
introduced the ground services and provided information about its accounting system
and process. In addition, this study also draws attention to the elements that will
constitute the costs associated with the ground service industry and presents some
proposals on tax regulations about the ground services. Ground services are a branch of
service that consist of predominantly equipment and labor. The equipments that used in
the ground services are determined by various laws. A great majority of equipment used
in ground handling services are imported. Through these equipments, some services are
provided that are intended for plane, burden and passenger. It is not possible to do
business or provide services outside of airports with these equipments. When the
expansion and the volume of aviation is considered that is expected to reach in the
coming years especially associated with the activation of the 3rd. Airport in Istanbul,
development of the sectors will take place with the appropriate technical and human
power. As a result, it must be ensured to the air sides of airports gaining Free Zone
qualifications, financial and tax incentives to aviation enterprises to facilitate
technological innovation and expansion by making arrangements in terms of the Special
Consumption Tax, Customs Duty and Value Added Tax and putting forward the factors
that will encourarge the production of search material and spare parts in domestic
market to the local businesses.
Keywords: Aviation, Ground Operations, Ground Handling Company. Date: 04.02.2016
