Turizm sektöründe teşvikler ve teşviklerin muhasebeleştirilmesi

Abstract

SUMMARY In our country, as a developing country.the balance of payment usually gets a gap. By the aim to close this gap, tourism sector has been choosen and so many promotions have been to the investors for both investment and management. At tourism sector, returning of investment is slow. Risk factor and expenditures of fixed capital are quite high. So as to decrease cost of investment by the channel of promotions and the financial need of investment, some facilitative means for promotion as tax, finance, economy, bureaucracy have been supplied to investors at this sector. At the tourism sector, there has been large liveliness in 1980's. The reason of that is a law for tourism promotion which was accepted in 1982. This law is called number 2634. If it will success at being about promotions. If we think about that we should success on promotions as a nation. Some studies should have been. These are to collect the promotion measurements and reach the stabilized arrangement in each side of country, the conscious of tourism for each citizen should be taught. In or out of country, tourism should be presented by the people who have foreign languages, culture, social ability. We must have only and stabilized tourism policy. In our country, we should promote the travel agencies so much abroad. We have to bring the foreign exchange to our country. In transportation, the charter flights should have been raised,...etc. These promotions for both investors and our country, we should go the and at the investment urgently. These cases wil reason the company to operate as profitably