Duygu Şengül ÇELİKAY, Fatma Münevver YILANCI

KURUMSAL YÖNETİM & VERGİDEN KAÇINMA İLİŞKİSİ: BİST İŞLETMELERİ ÜZERİNE BİR İNCELEME

Bu çalışmanın amacı işletmelerin farklı kurumsal yönetim uygulamalarıyla vergiden kaçınma oranları arasındaki ilişkiyi ortaya koymaktır. Bu amaç doğrultusunda; 2010-2015 yılları arasında BİST TÜM endeksine kote olan işletmelerin kurumsal yönetim değişkenlerinin (kurumsal sahiplik oranı, yönetim kurulu üye sayısı, yönetim kurulu bağımsız üye sayısı, yönetim kurulundaki kadın üye sayısı, bağımsız denetim görüşü, denetim şirketi ve aile işletmesi olma), “düzeltilmiş ticari kâr – mali kâr farkı” yöntemiyle ölçülen vergiden kaçınmayla ilişkileri, verilerin yapısına uygun olan panel veri analizi yöntemlerinden “genelleştirilmiş tahmin eşitliği” yöntemi kullanılarak analiz edilmiştir. Analizler sonucunda literatürdeki mevcut çalışmalarla benzer şekilde, genel olarak etkin kurumsal yönetimin varlığında vergiden kaçınmanın arttığı sonucuna ulaşılmıştır

THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE & TAX AVOIDANCE: AN INVESTIGATION ON BIST FIRMS

The aim of this study is to reveal the relationship between different corporate governance practices of businesses and tax avoidance. For his purpose; the relationship between corporate governance variables (the number of board members, the number of independent members of the board of directors, the number of female members in the board of directors, the independent audit opinion, the corporate ownership rate) and tax avoidance measured by adjusted book- tax gap method were analyzed using “the generalizedestimation equation method,” which is appropriate for the structure of the data of the companies quoted on the BIST ALL index during the period of 2010- 2015. As a result of the analyzes, similar to the current studies in the literatüre, it has been concluded that tax avoidance increased in the presence of effective corporate governance mechanisims.

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