Turkuaz Uluslararası Sosyo-Ekonomik Stratejik Araştırmalar Dergisi 2687-573X Manisa Stratejik Araştırmalar Derneği 10.70506/eisrcdergi.1598302 Public Economics - Public Choice Public Economics - Taxation and Revenue Kamu Ekonomisi - Kamu Seçimi Kamu Ekonomisi - Vergilendirme ve Gelir VERGİ PLANLAMASI VE KURUMSAL SOSYAL SORUMLULUK_ TAX PLANNING AND CORPORATE SOCIAL RESPONSIBILITY https://orcid.org/0000-0001-7096-9288 Gediz Oral Burcu MANİSA CELÂL BAYAR ÜNİVERSİTESİ 12 29 2024 6 2 86 99 12 08 2024 12 25 2024 Copyright © 2019, Turkuaz Uluslararası Sosyo-Ekonomik Stratejik Araştırmalar Dergisi 2019 Turkuaz Uluslararası Sosyo-Ekonomik Stratejik Araştırmalar Dergisi

Yasa koyucular, çoğu zaman politika hedeflerine ulaşmak için vergi teşvikleri yoluyla vatandaşların davranışlarını yönlendirmeye çalışmaktadırlar. Bu nedenle vergi planlaması, yasa koyucu tarafından, vergi mevzuatı aracılığıyla teşvik edilmekte ve amaçlanmaktadır. Çünkü bu şekilde vergi yasa koyucu, vergi planlamasına odaklanan, kurala dayalı bir zihniyet geliştirerek vergi mükelleflerini vergi sistemine karşı hesaplı bir tutum benimsemeye teşvik etmektedir. Vergi mükellefleri vergi kurallarını kendi lehlerine çevirdiklerinde, yasa koyucu yeni kurallarla tepki vermektedir. Bu durum vergi hukukunun mevcut karmaşıklığını daha da artırmaktadır. Bu kural odaklı sistemde çoğu zaman etik sistemin dışında kalmaktadır. Oysaki kurumsal sosyal sorumluluğu (KSS) destekleyen şirketler, yasalara uymanın ötesinde etik yükümlülükleri de kabul etmektedirler. KSS ile şirketlerin, vergi kurallarının yorumlanması ve kullanılmasının, kanunun lafzına sıkı sıkıya uymak dışında, ahlaki bir tercihe dayandığı konusunda hemfikir olmaları gerektiği savunulmaktadır. Hatta KSS şirketlerinin, vergilerin, hukukun iç ahlakını oluşturan ilkelere dayanan bir kurallar bütünü olduğu görüşünü desteklemek için bir adım daha atmaları gerektiği idealize edilmektedir.

Legislators often try to direct citizens' behavior through tax incentives to achieve policy goals. Therefore, tax planning is encouraged and aimed by the legislator through tax legislation. Because in this way, the tax legislator encourages taxpayers to adopt a calculating attitude towards the tax system by developing a rule-based mentality focused on tax planning. When taxpayers manipulate tax rules in their favor, the legislator responds with new rules. This situation further increases the existing complexity of tax law. In this rule-based system, ethics often remain outside the system. However, companies that support corporate social responsibility (CSR) accept ethical obligations beyond complying with the law. It is argued that with CSR, companies should agree that the interpretation and use of tax rules are based on a moral choice, rather than strictly complying with the letter of the law. In fact, it is idealized that CSR companies should take a step further to support the view that taxes are a set of rules based on the principles that constitute the internal morality of the law.

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