MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI

Günümüzde uluslararası ölçekte “dünya devi” olarak adlandırılan pek çok şirket, herhangi bir yasayı doğrudan çiğnemeden oldukça düşük tutarlarda vergi ödeyebilmektedir. Bu durum ekonomileri zora sokmakta, mali güveni zedelemekte, bu konuya ilişkin yapılan çalışmalara yoğun bir emek ve zaman harcanmasına neden olmaktadır. Bu kapsamda gündeme gelen vergiden kaçınma kavramı her geçen gün daha da fazla araştırmacı tarafından incelenmektedir. Bu çalışmanın amacı, pek çok bilim dalı tarafından araştırılan vergiden kaçınma kavramının muhasebe literatüründeki mevcut durumunu ortaya koymaktır. Çalışma kapsamında vergiden kaçınmanın benzer kavramlardan farklı yönleri ortaya konmuş, vergiden kaçınma tanımları ve vergiden kaçınmayı ölçmeye yönelik metotlara yer verildikten sonra, muhasebe literatüründe vergiden kaçınmayı etkilediği tespit edilen değişkenlerden bahsedilmiştir. Betimsel olarak bir literatür incelemesi şeklinde hazırlanan çalışma, pek çok güncel çalışmanın sonucunu geniş bir çerçeveden değerlendirmesi bakımından önem arz etmektedir.

Anahtar Kelimeler:

Vergiden Kaçınma, Vergi Planlaması

CONCEPT OF TAX AVOIDANCE FROM ACCOUNTING PERSPECTIVE

Many companies, now called "world giants" on an international scale, pay taxes at very low amounts without directly violating any law The concept of tax avoidance is becoming a subject of more research every day due to the these reasons. This situation puts economies at risk, destroys financial confidence, and the work done on this issue causes a lot of labor and time to be spent. The purpose of this study is to reveal the current situation in the accounting literature of the concept of tax avoidance, which is examined by many scholars. Within the scope of the study, different aspects of tax avoidance and similar concepts have been presented, tax avoidance definitions, methods for measuring tax avoidance, and variables that have been found to affect tax avoidance in the accounting literature have been mentioned. The study, which is prepared as a descriptive literature review, is important in terms of evaluating the result of many current studies in a wide framework.

Keywords:

Tax Avoidance, Tax Planning,

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