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Background Little is known about the attitudes and practices of intensivists working in Lebanon regarding withholding and withdrawing life-sustaining treatments (LSTs). The objectives of the study were to assess the points of view and practices of intensivists in Lebanon along with the opinions of medical, legal and religious leaders regarding withholding withdrawal of life-sustaining treatments in Lebanese intensive care units (ICU). Methods A web-based survey was conducted among intensivists working in Lebanese adult ICUs. Interviews were also done with Lebanese medical, legal and religious leaders. Results Of the 229 survey recipients, 83 intensivists completed it, i.e. a response rate of (36.3%). Most respondents were between 30 and 49 years old (72%), Catholic Christians (60%), anesthesiologists (63%), working in Beirut (47%). Ninety-two percent of them were familiar with the withholding and withdrawal concepts and 80% applied them. Poor prognosis of the acute and chronic disease and futile therapy were the main reasons to consider withholding and withdrawal of treatments. Ninety-five percent of intensivists agreed with the “Principle of Double Effect” (i.e. adding analgesia and or sedation to patients after the withholding/withdrawal decisions in order to prevent their suffering and allow their comfort, even though it might hasten the dying process). The main withheld therapies were vasopressors, respiratory assistance and CPR. Most of the respondents reported the decision was often to always multidisciplinary (92%), involving the family (68%), and the patient (65%), or his advance directives (77%) or his surrogate (81%) and the nurses (78%). The interviewees agreed there was a law governing withholding and withdrawal decisions/practices in Lebanon. Christians and Muslim Sunni leaders declared accepting those practices (withholding or withdrawing LSTs from patients when appropriate). Conclusion Withholding and withdrawal of LSTs in the ICU are known concepts among intensivists working in Lebanon and are being practiced. Our results could be used to inform and optimize therapeutic limitation in ICUs in the country.

Background The Coronavirus Disease 2019 (COVID-19) that first occurred in Wuhan, China, is currently spreading throughout China. The majority of infected patients either traveled to Wuhan or came into contact with an infected person from Wuhan. Investigating members of the public with a travel history to Wuhan became the primary focus of the Chinese government’s epidemic prevention and control measures, but several instances of withheld histories were uncovered as localized clusters of infections broke out. This study investigated the public’s willingness and beliefs associated with reporting travel history to high-risk epidemic regions, to provide effective suggestions and measures for encouraging travel reporting. Methods A cross-sectional study was conducted online between February 12 and 19, 2020. Descriptive analysis, chi-squared test, and Fisher’s exact test were used to identify socio-demographic factors and beliefs associated with reporting, as well as their impact on the willingness to report on travel history to high-risk epidemic regions. Results Of the 1344 respondents, 91 (6.77%) expressed an inclination to deliberately withhold travel history. Those who understood the benefits of reporting and the legal consequences for deliberately withholding information, showed greater willingness to report their history (P P Conclusions As any incident of withheld history can have unpredictable outcomes, the proportion of people who deliberately withhold information deserves attention. Appropriate public risk communication and public advocacy strategies should be implemented to strengthen the understanding that reporting on travel history facilitates infection screening and prompt treatment, and to decrease the fear of potentially becoming quarantined after reporting. Additionally, social support and policies should be established, and measures should be taken to alleviate stigmatization and discrimination against potential patients and reporters of travel history. Reinforcing the legal accountability of withholding travel history and strengthening systematic community monitoring are the measures that China is currently taking to encourage reporting on travel history to high-risk epidemic regions. These non-pharmaceutical interventions are relevant for countries that are currently facing the spread of the epidemic and those at risk of its potential spread.

As options for advanced cardiopulmonary support proliferate, the use of mechanical circulatory support, such as left ventricular assist device as destination therapy (LVAD-DT), is becoming increasingly commonplace. In the current case, a patient was hospitalized for complications related to his LVAD-DT requests “full code” status, despite a clinician's warning that performing chest compressions may damage the LVAD device or vascular structures leading to poor outcome. This discussion explores the ethical and legal considerations regarding a patient request for cardiopulmonary resuscitation when limited options for survival or further treatment are available.

En un país como Colombia en pleno crecimiento económico y social, donde a menudo se ajustan las normas tributarias con el fin de mejorar los recaudos y evitar la evasión de impuestos; es necesario estar a la par y actualizados con estos cambios en materia tributaria y así ejercer la profesión de Contador Público de excelente forma, con capacidad intelectual para resolver las inquietudes y dudas que con frecuencia los alcaldes de municipios de quinta categoría tienen. Este estudio de la retención en la fuente sobre pagos labores, en primera medida sirve para comprender como se regulan los salarios que reciben los alcaldes en nuestro país y en segundo lugar para determinar cuál de los dos procedimientos tributarios en materia de retención en la fuente sobre pagos laborales les conviene. Teniendo en cuenta que los alcaldes deben cumplir con sus obligaciones tributarias, al terminar este estudio e investigación podremos definir cuál de los dos procedimientos les conviene económicamente a estos. In a country like Colombia in full economic and social growth, where tax regulations are often adjusted in order to improve collections and prevent tax evasion; it is necessary to be up to date with these changes in tax matters and thus exercise the profession of Public Accountant in an excellent way, with the intellectual capacity to resolve the concerns and doubts that mayors of fifth category municipalities frequently have. This study of withholding at source on labor payments, firstly serves to understand how the salaries received by mayors in our country are regulated and secondly to determine which of the two tax procedures in terms of withholding at source on labor payments suits them. Taking into account that the mayors must comply with their tax obligations, at the end of this study and research we will be able to define which of the two procedures is economically convenient for them. Contador Público http://www.ustabuca.edu.co/ustabmanga/presentacion Pregrado

En el presente trabajo encontrara información importante sobre cómo calcular la retención en la fuente sobre los salarios laborales de personas naturales o jurídicas dependiendo de sus ingresos mensuales, los cuales deben llegar a cierto monto estipulado por la ley para saber si está en la obligación de presentarla o no. Se hablará sobre la normatividad vigente, y se tomará el caso particular de la señora Andrea Gomez, discriminando los ingresos recibidos por ella durante el año 2021, realizando el respectivo cálculo para saber si da la base gravable para presenta la retención y hacer su respectivo cálculo para así infórmale cual sería el valor de retención en la fuente que debe presentar por el mes de diciembre del año 2021. In this paper, you will find important information on how to calculate the withholding at the source on the labor wages of natural or legal persons depending on their monthly income, which must reach a certain amount stipulated by law to know if they are obliged to present it. or not. The current regulations will be discussed, and the particular case of Mrs. Andrea Gomez will be taken, discriminating the income received by her during the year 2021, making the respective calculation to know if it gives the tax base to present the withholding and make its respective calculation. In order to inform him what would be the withholding value at the source that he must present for the month of December of the year 2021. Contaduría Pública http://www.ustabuca.edu.co/ustabmanga/presentacion

El presente proyecto pretende dar a conocer el procedimiento que se debe hacer en el caso de liquidaciones tributarias que se dan como no presentadas por quedar ineficaces, debido a que su pago no se realizó en el tiempo estipulado por la ley, y al mismo tiempo se busca analizar las situaciones que se originan cuando una liquidación tributaria como es el caso de las declaraciones de retención en la fuente, no se culminan al momento de su presentación virtual. La presentación oportuna de las declaraciones tributarias son clave para evitar cualquier tipo de sanción que haya lugar; las empresas hoy en día aprovechan el tiempo que se otorga según el estatuto tributario en su artículo 580-1, con respecto al pago del impuesto de retención en la fuente, ya sea por flujo de caja ganando tiempo mientras recaudan cartera o simplemente por aprovechar este “beneficio” que en algunas situaciones se convierten en un “perjuicio”. Uno de los objetivos de este caso es conocer el procedimiento para su solución y el correcto cálculo de las sanciones e intereses de mora que se generan al momento de su nueva presentación, teniendo en cuenta las normas y leyes tributarias que rigen según el estatuto tributario, las tasas vigentes con las que la Administración trabaja para el pago de estos tributos y el modelo a seguir para dar pronta solución al inconveniente. This project aims to publicize the procedure that must be done in the case of tax settlements that are given as not presented because they are ineffective, because their payment was not made within the time stipulated by law, and at the same time seeks to analyze the situations that originate when a tax settlement, as is the case of withholding tax returns, is not completed at the time of its virtual presentation. The timely presentation of tax returns is key to avoiding any type of sanction that may take place; companies today take advantage of the time that is granted according to the tax statute in its article 580-1, with respect to the payment of the withholding tax at the source, either by cash flow gaining time while collecting portfolio or simply by taking advantage of this "benefit" that in some situations become a "harm". One of the objectives of this case is to know the procedure for its solution and the correct calculation of the penalties and interest on arrears that are generated at the time of its new presentation, taking into account the rules and tax laws that govern according to the tax statute, the current rates with which the Administration works for the payment of these taxes and the model to follow to provide a prompt solution to the inconvenience. Especialista en Gerencia Tributaria http://www.ustabuca.edu.co/ustabmanga/presentacion Especialización

La retención en la fuente no es como tal un impuesto, es un recaudo o un cobro anticipado en la fuente del impuesto, es una retenciónque se realiza al momento de la compra o prestación de un servicio. Tiene 5 elementos que lo componen que son el Sujeto Pasivo, el agente de retención, concepto, tarifa y base. En Colombia los ingresos laborales están sometidos a Retención en la Fuente a título de Renta, con una tarifa progresiva según el monto del salario; dicha retención por salarios tiene por objetivo recaudar de forma gradual el impuesto de renta que recae sobre las personas naturales asalariadas. En nuestro país se contemplan dos procedimientos de retención en la fuente por salarios definidos como Procedimiento 1 y Procedimiento 2. “Contaran las empresas colombianas con el conocimiento necesario para aplicarlo al momento de una retención en la fuente sobre ingresos laborales”el desconocimiento de la norma no justifica la infracción, “Toda empresa del sector privado o público debe conocer los métodos de aplicación a retención sobre sus trabajadores” ya sea mediante capacitación a sus Auxiliares o contar con el personal profesional para encargarse de dicha tarea, “la empresa o el trabajador debe conocer qué método se adecua más a sus necesidades” se plantearan ambos métodos para concluir a cuál de ellos podría el trabajador acogerse en cuanto a sus ingresos y si estos son base de retención o no; puesto que muchos de las personas naturales asalariadas desconocen el porqué de la retención y la empresa en la cual labora debe velar por aplicar la retención a las necesidades de cada uno. Withholding at the source is not a tax as such, it is a collection or an anticipated collection at the source of the tax, it is a withholding that is made at the moment of the purchase or rendering of a service. It has 5 elements that compose it, which are the taxpayer, the withholding agent, concept, rate and base. In Colombia, labor income is subject to Withholding at the Source as Income, with a progressive rate according to the amount of the salary; such withholding for salaries has the purpose of gradually collecting the income tax levied on salaried individuals. In our country there are two withholding at source procedures for salaries defined as Procedure 1 and Procedure 2. "Colombian companies will have the necessary knowledge to apply it at the time of a withholding at the source on labor income" ignorance of the rule does not justify the infringement, "Every company in the private or public sector must know the methods of application to withholding on their workers" either by training their assistants or have the professional staff to handle this task, "The company or the worker must know which method best suits his needs." Both methods will be discussed in order to conclude which of them the worker could use in terms of his income and if these are the basis for withholding or not; Since many of the salaried natural persons do not know the reason for the withholding and the company in which they work must ensure that the withholding is applied to the needs of each one. Especialista en Gerencia Tributaria http://www.ustabuca.edu.co/ustabmanga/presentacion Especialización

Actualizar la normatividad a través de las diferentes páginas de alcaldías municipales de los cuarenta municipios donde se es contribuyente, para la liquidación y presentación del impuesto de Industria y Comercio ICA y RETEICA, con el fin de presentar los tributos en los tiempos establecidos y evitar sanciones. La actualización de la normatividad tributaria hace parte esencial de la planeación fiscal de toda organización en un país como Colombia, por consiguiente se actualizó la normatividad tributaria para la liquidación y presentación del impuesto de Industria y Comercio ICA y RETEICA de cuarenta municipios donde tiene presencia la Corporación Universitaria Minuto de Dios con el fin de agilizar el proceso y evitar sanciones. Para abordar este tema se utiliza una metodología cualitativa con alcance descriptivo, donde se requirió la revisión documental de la normatividad tributaria de cada municipio así como estatutos tributarios, decretos y resoluciones. Para tal efecto, se desarrolló la estrategia de contar con personal calificado para seleccionar la norma correspondiente. Como resultado, se logró almacenar en la red corporativa la normatividad vigente de cuarenta municipios permitiendo ser consultada con eficiencia por cualquier usuario que lo requiera, evitando contratiempos en la declaración tributaria. Updating the tax regulations is an essential part of the tax planning of any organization in a country like Colombia. It is intended to update the tax regulations for the settlement and presentation of the ICA and RETEICA Industry and Commerce tax of forty municipalities where the Minuto de Dios University Corporation has campus, in order to streamline the process and avoid penalties. To address this issue, a mixed methodology with a qualitative approach and a descriptive scope is used, where a documentary review of the tax regulations of each municipality such as tax statutes, decrees and resolutions was required. For this purpose, the strategy of having qualified personnel to select the corresponding standard was developed. As a result, the current regulations of forty municipalities were stored in the corporate network, allowing them to be consulted efficiently by any user who requires them, avoiding setbacks in the tax declaration.

Üretim faktörü olan emeğin elde ettiği gelir olan ücret, gelir vergisi açısından vergilendirilecek bir unsurdur. Ayırma ilkesi gereği ücretin vergilendirilmesinin diğer gelir unsurlarından farklılaştırılması, çeşitli avantajlar sağlanması gerekir. Asgari ücret yasal bakımdan emek faktörüne ödenebilecek ve onun geçimini sağlamaya yetecek en düşük ücret olduğu için özellikle onun üzerindeki vergi yükünün azaltılması, koruyucu tedbirler alınması önemlidir. Bu çalışmanın amacı ücretlerin özellikle de asgari ücrettin vergilendirilmesini incelemek, çeşitli ülkelerdeki durumu karşılaştırmak, ücretin vergilendirilmesinde yaşanan sorunları tespit etmek ve çözüm önerilerinde bulunmaktır. Bu sebeple çalışma üç ana bölüm altında ele alınmıştır. Birinci bölümde ücret, ücretin vergilendirme sebepleri, Türkiye’de ve çeşitli ülkelerde ücretin vergilendirilmesi, muafiyet, istisna ve indirimler ve vergi yükü ele alınmıştır. İkinci bölümde asgari ücret, amacı, gelişimi, çeşitli ülkelerde asgari ücretin durumu ve vergilendirilmesi incelenmiştir. Son bölümde ise Türkiye’de ücret ve asgari ücretin vergilendirilmesinde yaşanan sorunlar tespit edilmiş ve çözümüne yönelik öneriler sunulmuştur. Çalışmada ücret gelirinin vergilendirmesinde ödeme gücünün yeterince dikkate alınmadığı, ücretlilerin vergi yükünün ağır olduğu, ücretliler arasında yatay eşitliğin bozulduğu ve asgari ücretlilerin vergi yükünün yüksek olduğu görülmüştür. Bu nedenle ücretlilerin vergi yükünü azaltmaya yönelik tedbirlerin alınması, özellikle stopaj yönteminin nihai vergileme olmaktan çıkarılarak beyanname yöntemine geçilmesi, yersiz muafiyet ve istisnalara son verilerek bazı istisnaların günün şartlarına uygun hale getirilmesi, damga vergisi kesintisine son verilmesi ve asgari ücretin vergi dışı bırakılmasının daha uygun olacağı sonucuna varılmıştır. One of the factors of production is labor and their payment is made in the form of wage, at the same time the wage is a type of income in terms of personal income tax. In accordance with the principle of differentiation, the taxation of wages should be differentiated from other income elements and various advantages should be provided to them. Since the minimum wage is legally the lowest wage that can be paid and is sufficient to support the labor factor, it is especially important to reduce the tax burden on it and take protective measures. The aim of this study is to examine the taxation of wages, especially the minimum wage, to compare the situation in various countries, to identify the problems in the taxation of wages and to offer solutions. For this reason, the study has been discussed under three main sections. In the first chapter the wage, taxation causes of wages, taxation of wages in various countries and Turkey, exemptions, exception and reduction and tax burden were discussed. In the second chapter, the minimum wage, its purpose, its development, the status of the minimum wage and its taxation in various countries are examined. In the last chapter, the problems have been identified on the taxation of wages and the minimum wage in Turkey and made suggestions. In the study, it has been found that the ability to pay is not taken into account in the taxation of wage income, the tax burden of wage earners is heavy, horizontal equality among wage earners is broken and the tax burden of minimum wage earners is high. The following recommendations have been made: measures should be taken to reduce the tax burden of wage earners, the withholding method should be prevented to be final taxation and the declaration method should be adopted, unnecessary exemptions and exceptions should be lifted; some exceptions should be revised, the stamp tax on wages should be removed, the minimum wage should be an exception from personal income tax.

En el presente trabajo se realiza una recopilación normativa sobre industria y comercio con el fin de realizar un análisis de los pasos a seguir en la aplicación de retenciones en la fuente en el Impuesto de Industria y Comercio porque actualmente aún es un tema complejo para los agentes de retención. En este contexto, queda claro que la creación del impuesto le corresponde al congreso de la república, pero no se desconoce la autonomía del poder tributario municipal, quien puede adaptar los elementos del impuesto. Por otro lado, en revisión a las leyes y estatutos de rentas municipales se hace una síntesis de los elementos del tributo como son: sujeto activo, sujeto pasivo, hecho generador, base gravable y tarifa. Posteriormente se identifican aspectos y variables que se deben tener en cuenta para una correcta determinación de la retención de industria y comercio, proponiéndose los pasos a seguir para efectuar la retención de industria y comercio Palabras clave: impuesto, retención, sujeto activo, sujeto pasivo, hecho generador, base gravable y tarifa. In the present work a regulatory compilation on industry and commerce is carried out in order to carry out an analysis of the steps to follow in the application of withholdings at source in the Industry and Commerce Tax because currently it is still a complex issue for agents retention. In this context, it is clear that the creation of the tax corresponds to the congress of the republic, but the autonomy of the municipal tax authority, who can adapt the elements of the tax, is not unknown. On the other hand, in reviewing the laws and statutes of municipal income a synthesis of the elements of the tax is made, such as: active subject, taxable person, generating event, taxable base and rate. Subsequently, aspects and variables that must be taken into account for a correct determination of the retention of industry and commerce are identified, proposing the steps to follow to carry out the retention of industry and commerce Keywords: tax, withholding, asset, taxpayer, taxable event, taxable base and rate. Especialista en Derecho Tributario http://www.ustavillavicencio.edu.co/home/index.php/unidades/extension-y-proyeccion/investigacion Especialización

This study presents, for the first time, empirical data on practices regarding bioethical decision-making in treatment of preterm and ill newborns in Greece. The aim of the study was to: a) record self-reported practices and involvement of Greek physicians in decisions of withholding and withdrawing neonatal intensive care, and b) explore the implication of cultural, ethical, and professional parameters in decision-making. Methods: 71 physicians, employed fulltime in all public Neonatal Intensive Care Units (NICUs) (n = 17) in Greece, completed an anonymous questionnaire between May 2009 and May 2011. Results: One-third of the physicians in our sample admitted that they have, at least once in the past, decided the limitation of intensive care of a newborn close to death (37.7%) and/or a newborn with unfavorable neurological prognosis (30.8%). The higher the physicians&rsquo, support towards the value of quality of human life, the more probable it was that they had taken a decision to withhold or withdraw neonatal intensive care (p &lt, 0.05). Conclusions: Our research shows that Greek NICU physicians report considerably lower levels of ethical decision-making regarding preterm and ill newborns compared to their counterparts in other European countries. Clinical practices and attitudes towards ethical decision-making appear to be influenced mainly by the Greek physicians&rsquo, values.

Background Prolonged support of organ functions without therapeutic benefit represents a serious problem of therapy in intensive care units (ICUs). This kind of treatment, called "futile therapy", prolongs the process of dying and should be avoided. In Poland, the guidelines and protocol defining the best clinical practice for the avoidance of futile therapy in ICUs was published in 2014. The aim of study was to analyse the protocols concerning futile therapy in the general ICU in the University Hospital in Wroclaw, Poland during the years 2015-2018. Methods The content of protocols was analysed. The protocols contained information on clinical problems, ethical and social aspects, data on communication with relatives, and therapeutic procedures regarded as futile and consequently withheld or withdrawn. Results During the study 1660 patients were treated in the ICU, of whom 557 patients died. Protocols regarding futile therapy were analysed in 146 patients. The diagnosis before starting the protocol was multiorgan failure (56%), permanent CNS injury (39%), respiratory failure (3%), and circulatory failure (2%). The withholding of therapeutic procedures was preferred, and the cases of withdrawal were rare. All patients with protocols died during hospital stay, 81.5% of them in the ICU. Conclusions The protocols concerning futile therapy were instituted in 1 in 10 patients treated in the ICU in Wroclaw, which comprised was nearly one-fifth of all ICU deaths. The withholding of futile therapeutic procedures was preferred in comparison to withdrawing. Communication with relatives was essential to the process of avoiding futile therapy.

Katma Değer Vergisi, bir Avrupa Birliği vergisidir. AB'nin ortak pazar çalışmaları sonucunda ortaya çıkmıştır. Günümüzde KDV, hemen hemen tüm dünya üzerinde uygulanan dolaylı, gayri şahsi ve ekonomi politikaları üzerindeki etkisine göre nötr bir vergidir.KDV'den bahsedebilmek için vergiyi doğuran olayın gerçekleşmesi gerekmektedir. Vergiyi doğuran olayın gerçekleşip gerçekleşmediğinin tespiti için verginin konusunun, verginin ödenmesi bakımından da vergi mükellefinin bilinmesi gerekmektedir. KDV'yi daha iyi anlayabilmek için onu oluşturan unsurları incelemek gerekir. Çalışmamızda Türkiye'de uygulanan KDV'nin unsurları ile AB Ortak KDV uygulamasının unsurları karşılaştırılarak ele alınacaktır.Her ülke vergi gelirlerini zamanında ve eksiksiz tahsil etmek ister. Bunun için kayıt dışı ekonomik faaliyetler ile mücadele edilmeye çalışılırken, vergi gelirlerini de zamanında tahsil etmek için vergi güvenlik önlemleri geliştirilmeye çalışılmaktadır. KDV'de sorumluluk kapsamında tevkifat müessesesi de verginin eksiksiz ve zamanında tahsili için getirilen vergi güvenlik önlemlerinden biridir. KDV'de sorumluluk uygulaması KDV'ye tabi işlemin meydana gelmesi halinde vergi sorumlusu tarafından tevkifat yapılmasını gerektirmektedir. Çalışmanın amacı; KDV'deki sorumluluk müessesesini Türkiye uygulaması ile Avrupa Birliği Ortak KDV uygulaması çerçevesinde tanımlayıp, her iki uygulamanın karşılaştırmasını yapmaktır. Böylece her iki uygulamada da KDV'de sorumluluğun neden getirildiğinin, gelen uygulamaların neler olduğu ortaya konulmaya çalışılmıştır. Her iki uygulamada benzer olan yönler ile farklı olan sorumluluk alanları değerlendirilmeye tabi tutularak sorumluluk müessesesinin nasıl geliştirilebileceği, nelere dikkat edilmesi gerektiği ve işleyen mekanizmanın işlerliği üzerine çalışılmıştır.AB Ortak KDV uygulaması ile Türkiye uygulamasındaki tevkifata ilişkin hükümler değerlendirildiğinde Türkiye uygulamasında daha geniş alanda tevkifat yükümlülüğü bulunmaktadır. Bu durum Türkiye'nin daha iyi bir KDV sistemine sahip olduğunun bir göstergesidir. Value Added Tax is a European Union tax. It has emerged as a result of EU joint market studies. Today, VAT is a indirect tax based on implicit, impersonal and economic policies applied almost all over the world.In order to be able to talk about VAT, the event that causes the tax must take place. In order to determine whether the event causing the tax has occurred, the subject of the tax and the taxpayer in terms of the payment of the tax should be known. In order to understand VAT better, it is necessary to examine the factors that make up VAT. Working with elements of VAT applied in Turkey were discussed by comparing the elements of the EU Common VAT application.Every country wants to collect tax revenues in a timely and complete manner. For this purpose, while struggling with unregistered economic activities, tax security measures are being developed in order to collect tax revenues on time. Withholding within the scope of responsibility in VAT is one of the tax security measures introduced for complete and timely collection of tax. In practice, the liability for VAT requires withholding in the event of a transaction subject to VAT by the taxpayer.The aim of the study; Turkey VAT the responsibility of institutions in the implementation of the European Union to define the framework of the Common VAT application is to make a comparison of both applications. Thus, in both applications, it was tried to put forward why the VAT was brought into account and what the incoming applications were. In both applications, similar aspects and different areas of responsibility were evaluated, and how the institution of responsibility could be developed, what needs to be paid attention to, and the functioning of the functioning mechanism was studied.When the EU Common VAT application with provisions relating to withholding tax withholding obligations in Turkey Turkey has evaluated applications in the wider field of application. It is an indication that the system has a better VAT in Turkey. 143