Ar-Ge Kompozisyonu ve Vergi Planlaması İlişkisi: BİST İşletmeleri Üzerine Bir Araştırma

Bu çalışmada, işletmelerin araştırma ve geliştirme (Ar-Ge) harcamalarının dağılımı ile vergi planlaması arasındaki ilişki incelenmektedir. Bu kapsamda 2010 ile 2019 yılları arasında faaliyet gösteren 73 BİST firması örnekleminde veri seti oluşturulmuş, vergi planlaması davranışlarının Ar-Ge harcamaları dağılımına etkisi genelleştirilmiş tahmin eşitliği yöntemiyle sınanmıştır. Çalışmada elde edilen bulgulara göre vergi planlamasını ölçmek amacıyla yararlanılan etkin vergi oranı değişkeninin Ar-Ge harcamaları toplamı üzerinde istatistiksel olarak anlamlı bir etkisi bulunmamaktadır. Bununla birlikte elde edilen sonuçlar, vergi planlaması agresifleştikçe dönem gideri yazılan araştırma harcamalarının arttığını, aktifleştirilen geliştirme harcamalarının ise azaldığını göstermektedir. Dolayısıyla işletmenin vergi planlamasına yönelik tutumu araştırma ve geliştirme harcamalarının kendi içindeki dağılımını etkilemektedir.

The Relationship between R&D Composition and Tax Planning: An Investigation on BIST Firms

This study examines the relationship between the composition of R&D expenditures and tax planning. In this context, a data set is created in the sample of 73 BIST companies operating between 2010 and 2019, and the effects of companies' tax planning behaviors on the composition of R&D expenditures are tested with the generalized estimation equation method. According to the findings obtained, the effective tax rate variable used to measure tax planning does not have a statistically significant effect on the total R&D expenditures. However, the results show that as tax planning becomes more aggressive, expensed research expenditures increase, while capitalized development expenditures decrease. Therefore, tax planning carried out by firms affects the composition of research and development expenditures.

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