Mehpare KARAHAN GÖKMEN, Hümeyra ADIGÜZEL

VERGİDEN KAÇINMAK KOLAY MI?

Şirketler ödenecek vergi tutarını en aza indirebilmek için çeşitli yöntemlere başvurmaktadırlar. Bu yöntemlerin bazıları kanunlar çerçevesinde yapılan vergiden kaçınma, diğerleri kanunlara aykırı olarak yapılan vergi kaçırma yöntemleridir. Bu çalışmada bu yöntemlerden vergiden kaçınma detaylı olarak incelenmektedir. Vergiden kaçınmanın kavramsal olarak tanımı yapıldıktan sonra diğer yöntemlerle farklılıkları ortaya konmuştur. Çalışmanın ilerleyen bölümlerinde şirketlerin vergiden kaçınmak için kullandıkları yöntemler, vergiden kaçınmanın nasıl ölçüldüğü ve ne tür şirketlerin vergiden kaçındığı incelenmiştir. Böylece vergiden kaçınma üzerine çalışacak olan hem uygulamacılara hem de akademisyenlere kapsamlı bir kaynak sağlanması amaçlanmaktadır.

IS IT EASY TO AVOID TAX?

Companies apply various techniques to minimize tax liabilities. While some of these techniques are legal as they are at law, some others are illegal. This study aims to examine, in detail, tax avoidance which is one of these techniques. Subsequent to conceptual definition of tax avoidance and differences between tax avoidance and other techniques are set forth. Other topics that are discussed within the scope of the study are methods that are used by companies in order to avoid tax payable, how tax avoidance is measured and what kind of companies are engaging in tax avoidance activities. Hence it is aimed to provide a comprehensive resource for both practitioners and academicians who are willing to study tax avoidance.

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