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Türkiye’deki Transfer Fiyatlandırma Uygulamalarının Vergisel Ve Diğer Faktörler Dikkate Alınarak İncelenmesi

Year 2011, Issue: 50, 149 - 166, 01.04.2011

Selami Güney Ramazan Bozkurt

Abstract

Küresellesme ile birlikte genel olarak Dünya’daki ticaret hacminin artması, uluslararası ticaretin boyutunun artmasına ve bununla orantılı olarak, uluslararası vergi hukuku alanına giren ekonomik faaliyetlerin de artmasına neden olmustur. Görülen bu artıs, ülkeler açısından vergi politikalarında reform hareketliligini zorunlu hale getirmistir. Dikey bütünlesik organizasyon yapısına sahip firmalar, bünyelerinde bulundurdukları diger isletme birimleri ile mamul ya da yarı mamul transferi yaparlarken en uygun fiyatın seçilmesi ile transfer fiyatlandırma politikaları yapmaktadırlar. Hem ulusal hem de uluslararası islemleri konu alan transfer fiyatlandırması ülkemizde henüz uygulamaya konulamamaktadır. Bu çalısmada, ABD ve OECD’yi nazara alarak, transfer fiyatlandırmanın Türkiye’deki isletmelerde uygulanamamasının nedenleri ve transfer fiyatlamasının vergisel boyutu üzerinde durulmustur.

Keywords

Transfer Fiyatlandırması Vergi Denetim Maliyet Karar Mekanizması

Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors

Year 2011, Issue: 50, 149 - 166, 01.04.2011

Selami Güney Ramazan Bozkurt

Abstract

Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors Globalization has led to an increase in the volume of world trade and the amount of international trade in general, thus also giving rise to an increase in economic activities relating to tax laws. The increase observed has made the reform activities in tax policies necessary for countries. While vertically integrated firms together with their other business units are making transfers of products and semi-finished products, they develop transfer pricing policies trying to choose the most suitable transfer prices. Transfer pricing which includes both national and international procedures can’t be put into practice in our country. In this study, the reasons why transfer pricing methods can’t be used in the enterprises in Turkey and transfer pricing for tax administrations in this country have been examined considering the transfer pricing methodspractised in the USA and OECD countries.

Keywords

Transfer Pricing Tax Auditing Cost Decision Mechanism

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Details

Other ID JA64ZE53PE
Journal Section Research Article
Authors

Selami Güney This is me

Ramazan Bozkurt This is me

Publication Date April 1, 2011
Submission Date April 1, 2011
Published in Issue Year 2011 Issue: 50

Cite

APA Güney, S., & Bozkurt, R. (2011). Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors. The Journal of Accounting and Finance(50), 149-166.
AMA Güney S, Bozkurt R. Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors. The Journal of Accounting and Finance. April 2011;(50):149-166.
Chicago Güney, Selami, and Ramazan Bozkurt. “Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors”. The Journal of Accounting and Finance, no. 50 (April 2011): 149-66.
EndNote Güney S, Bozkurt R (April 1, 2011) Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors. The Journal of Accounting and Finance 50 149–166.
IEEE S. Güney and R. Bozkurt, “Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors”, The Journal of Accounting and Finance, no. 50, pp. 149–166, April 2011.
ISNAD Güney, Selami - Bozkurt, Ramazan. “Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors”. The Journal of Accounting and Finance 50 (April 2011), 149-166.
JAMA Güney S, Bozkurt R. Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors. The Journal of Accounting and Finance. 2011;:149–166.
MLA Güney, Selami and Ramazan Bozkurt. “Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors”. The Journal of Accounting and Finance, no. 50, 2011, pp. 149-66.
Vancouver Güney S, Bozkurt R. Examination Of Transfer Pricing Applications In Turkey In The Scope Of Tax And The Other Factors. The Journal of Accounting and Finance. 2011(50):149-66.