T. C. Okan üNİversitesi sosyal biLİmler enstiTÜSÜ havacilik iŞletmelerinde yer hizmetleri alaninda muhasebe ve vergi uygulamalari


ACCOUNTING AND TAX PRACTICES OF GROUND SERVICES IN



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HAVACILIK-İŞLETMELERİNDE-YER-HİZMETLERİ-ALANINDA-MUHASEBE-VE-VERGİ-UYGULAMALARI

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 
 


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