CONCEPT OF TAX AVOIDANCE FROM ACCOUNTING PERSPECTIVE

Yıl 2019, Cilt: 12 Sayı: 2, 353 - 376, 01.07.2019

Duygu Şengül Çelikay

https://doi.org/10.29067/muvu.428982

Öz

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.

Anahtar Kelimeler

Tax Avoidance, Tax Planning

MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI

Öz

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

Kaynakça

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