Covid-19 pandemisinin işletmelerin efektif vergi oranlarını belirleyen faktörler üzerindeki etkisi

Year 2024, Volume: 6 Issue: 1, 32 - 39, 30.06.2024

Necati Güneş Doğan Argun

https://doi.org/10.58588/aru-jfeas.1440197

Abstract

Bu çalışmada, Türkiye’deki üretim işletmelerinin 2005-2022 dönemlerine ait finansal tablo verileri kullanılarak Covid-19 pandemisinin efektif vergi oranlarını belirleyen faktörler üzerindeki etkileri analiz edilmiştir. Efektif vergi oranlarını belirleyen faktörler olarak hem işletmelere özgü finansal değişkenler hem de makroekonomik değişkenler ele alınmıştır. İşletme büyüklüğü, kaldıraç oranı, duran varlık oranı, stok oranı, karlılık oranı, araştırma ve geliştirme harcamaları ile devam eden sabit kıymet yatırımları işletmelere özgü finansal değişkenler olarak, Gayri Safi Milli Hasıla büyüme oranı ve kurumlar vergisi oranı ise makro ekonomik değişkenler olarak analize dahil edilmiştir. 2005-2018 dönemi Covid-19 öncesi, 2019-2022 dönemi ise Covid-19 sonrası olarak belirlenmiştir. 2019 yılının Covid-19 sonrası döneme dâhil edilmesinin sebebi panel veri analizinin uygulanabilmesini sağlamaktır. Genel anlamda işletmelerin katlandıkları kurumlar vergisi yükünün oransal olarak pandemi öncesinde daha yüksek olduğu tespit edilmiştir. Dolayısıyla, pandemiyle birlikte işletmelerin uyguladıkları vergi planlaması ve yönetimi faaliyetleriyle kurumlar vergisi yüklerini düşürebildikleri ifade edilebilir. Yapılan analizlerin sonuçları, Covid-19 pandemisinin efektif vergi oranı ile kaldıraç oranı, kurumlar vergisi oranı, GSMH büyüme oranı ve stok oranı arasındaki ilişkinin farklılaşmasına sebep olduğunu göstermiştir. Efektif vergi oranı ile diğer değişkenler arasındaki ilişki üzerinde ise önemli bir değişikliğe sebep olmadığı tespit edilmiştir.

Keywords

Vergi Yükü, Efektif Vergi Oranı, Borsa İstanbul, Covid-19, Panel Veri Analizi

The impact of Covid-19 pandemic on the factors determining effective tax rates of firms

Abstract

In this study, the effects of Covid-19 pandemic on the factors determining effective tax rates were analyzed using financial statement data of manufacturing firms in Türkiye for the period 2005-2022. Both firm-specific financial variables and macroeconomic variables were considered as the factors determining effective tax rates. Firm size, leverage ratio, fixed asset ratio, stock ratio, profitability ratio, research and development expenditures and capital expenditures are included in the analysis as firm-specific financial variables, while Gross National Product growth rate and corporate income tax rate are included in the analysis as macroeconomic variables. The period 2005-2018 was determined as before Covid-19, and the period 2019-2022 was determined as after Covid-19. The reason for including 2019 in the after Covid-19 period is to ensure that panel data analysis can be applied. In general, it has been determined that the corporate income tax burden incurred by firms was proportionally higher before the pandemic. Therefore, it can be stated that firms were able to reduce their corporate income tax burden with the tax planning and management activities they implemented during the pandemic. The results of the analysis showed that Covid-19 pandemic caused the relationship between effective tax rate and leverage ratio, corporate income tax rate, Gross National Product growth rate and stock ratio to differ. It was determined that it did not cause a significant change on the relationship between effective tax rate and other variables.

Keywords

Tax Burden, Effective Tax Rate, Borsa Istanbul, Covid-19, Panel Data Analysis

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