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The Effects of Firm Components of Open Joint Manufacturing Companies on Corporate Taxes

Year 2018, , 219 - 226, 31.07.2018
https://doi.org/10.17233/sosyoekonomi.2018.03.12

Abstract

Firms succes, assets and lialibilities are important determinants of the development process of countries both tax revenues and investments. The aim of our study is to research the effect of firm components such as liquidity, firm size, firm level and capital structure open joint manufacturing companies’ taxes that paid in our country. In this regard 10 open joint manufacturing companies examined for the period of 2010-2016 data taken from Public Disclosure Platform (KAP) using dynamic panel data. At the end of the study firm size, firm performance and capital structure has an impact of taxes paid by open joint manufacturing companies.

References

  • Kaynakça
  • Arellano, M., Bond, S. (1991). “Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations”, The review of economic studies, 58(2), 277-297.
  • Arellano, M., O. Bover. (1995). “Another Look At İnstrumental Variables Estimation Of Error-Component Models”, Journal of Econometrics 68: 29–51. Becker,K. ;Holmes, S (2006), “Corporate Income Tax Reform and Foreign Direct Investment in Germany Evidence from Firm-Level Data”, Cesifo Working Paper No. 1722 Category 1: Public. Blundell, R., S. Bond. (1998). Initial conditions and moment restrictions in dynamic panel-data models. Journal of Econometrics 87: 115–143. Baltagi,B., (1996). Econometric Analysis of Panel Data, John Wiley.
  • Bhagat, S. - B. Black, (2002). “The Non- Correlation Between Board İndependence And Long- Term Firm Performance”, Journal of Corporation Law, Vol 27, 231- 274. Brock, W. A. , Evans, D. S., (1986), The Economics of Small Businesses (Holmes and Meier, New York). Deloof, Marc (2003), “Does Working Capital Management Affect Profitability of Belgian Firms?”, Business Finance and Accounting, 30: 573-588.
  • Evans, D. S., (1987), “The Relationship Between Firm Growth, Size, and Age: Estimates for 100 ManufacturingIndustries”, The Journal of Industrial Economics, Vol 35; 4:566-581.
  • Gatsi, John Gartchie, Samuel Gameli Gadzo, Holy Kwabla Kportorgb, (2013). “The Effect of Corporate Income Tax on Financial Performance ofListed Manufacturing Firms in Ghana”, Research Journal of Finance and Accounting, Vol.4, No.15, 118-124.
  • Hermalin, B.E.- M.S. Weisbach, (1991). “The Effects Of Board Composition And Direct İncentives On Firm Performance”, Financial Management, Vol 20, 101- 112. Kang, B. S. (2006). “Country Influences on Corporate Dividend Policy: Evidence from Australia, France, the U.K. and the U.S.,” Journal of Korea Trade, 10 (3), 45-74. Kim P.Huynh, R., Petrunia(2010), “ Age effects, leverage and firm growth”, Journal of Economic Dynamics & Control 34 : 1003–1013.
  • Küçüksavaş, N. (2005), “ Finansal Muhasebe”, Kare Yayınları , 10 Baskı, İstanbul.
  • Morbel,s.,Budak, A., Emre, Z., ve Fıkırkoca, E., (2004), “Para ve Sermaye Piyasalarının Vergilendirilmesi, Vergi Konseyi
  • Naldi, Lucia, Per Davidsson, (2014). “ Entrepreneurial Growth: The Role Of İnternational Knowledge, Acquisition As Moderated By Firm Age”, Journal of Business Venturing, Vol 29, 5: 687–703.
  • Patra, T., Poshakwale S., & Ow-Yong K. (2012). “Determinants of Corporate Dividend Policy in Greece,” Applied Financial Economics, 22, 1079-1087 Patton, J.M.,(1982)., “Ratio Analysis and Efficient Markets in Introductory Financial Accounting”, Vol 57, 3: 627-630.
  • Raza, S.A., Ali,S.A., Abassi, Z.,(2011), Effect of Corporate Income Tax and Firms Size on Investment: Evidence by Karachistock Exchange, MPRA, No.36800,
  • Sanda, A.U- A.S, Mikailu - T. Garba, (2010). “Corporate Governance Mechanisms And Firm Financial Performance In Nigeria”, Afro-Asian Journal of Finance and Accounting, Vol 2, 1:22-39. Schwellnuss, C., Arnold, J.,(2008), “Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?”, OECD Economies Department Working Papers, No.641.
  • Sibilkov, V. (2009). “Asset Liquidity and Capital Structure”, Journal of Financial and Quantitative Analysis, 44.
  • www.kalkinma.gov.tr, “Halka Açık Şirketlere Tanınan Vergisel Avantajların Vergi Gelirlerini Artırma Etkisi”, www3.kalkinma.gov.tr/DocObjects/Download/4464/halka%20arz-vergi.doc, erişim tarihi: 04.07.201. www.pwc.com.tr, https://www.pwc.com.tr/tr/sektorler/perakende-tuketici urunleri/yayinlar/perakende-sektoru-raporu.html, “Dönüşürken Büyüyen Türkiye Perakende Sektörü”, erişim tarihi: 15.07.2017. www.isbank.com.tr, “ Sektörle İlgili 2017 Beklentileri”, https://Ekonomi.İsbank.Com.Tr/Userfiles/Pdf/Ar_02_2017.Pdf., erişim tarihi: 17.07.2017.
  • www.gib.gov.tr, erişim tarihi: 07.07.2017 www.tuik.gov.tr, erişim tarihi: 04.07.2017.

Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi

Year 2018, , 219 - 226, 31.07.2018
https://doi.org/10.17233/sosyoekonomi.2018.03.12

Abstract

Ülkelerin kalkınmasında firmaların başarısı, varlıkları ve yükümlülükleri hem vergi hasılatı hem de yatırımları için önemli göstergelerdir. Çalışmamızın amacı likidite, firma büyüklüğü, firma performansı ve sermaye yapısı gibi firma bileşenlerinin, ülkemizdeki halka açık perakende firmalarının ödedikleri vergilere etkisini araştırmaktır. Bu amaçla Türkiye’deki halka açık 10 perakende firmasının 2010-2016 yılları arasındaki Kamuyu Aydınlatma Platformundan(KAP) alınan verileri dinamik panel analiziyle incelenmektedir. Çalışmanın sonunda halka açık perakende firmalarının ödedikleri vergilerde firma büyüklüğü, firma performansı ve sermaye yapısı belirleyici faktörler olarak tespit edilmiştir.

References

  • Kaynakça
  • Arellano, M., Bond, S. (1991). “Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations”, The review of economic studies, 58(2), 277-297.
  • Arellano, M., O. Bover. (1995). “Another Look At İnstrumental Variables Estimation Of Error-Component Models”, Journal of Econometrics 68: 29–51. Becker,K. ;Holmes, S (2006), “Corporate Income Tax Reform and Foreign Direct Investment in Germany Evidence from Firm-Level Data”, Cesifo Working Paper No. 1722 Category 1: Public. Blundell, R., S. Bond. (1998). Initial conditions and moment restrictions in dynamic panel-data models. Journal of Econometrics 87: 115–143. Baltagi,B., (1996). Econometric Analysis of Panel Data, John Wiley.
  • Bhagat, S. - B. Black, (2002). “The Non- Correlation Between Board İndependence And Long- Term Firm Performance”, Journal of Corporation Law, Vol 27, 231- 274. Brock, W. A. , Evans, D. S., (1986), The Economics of Small Businesses (Holmes and Meier, New York). Deloof, Marc (2003), “Does Working Capital Management Affect Profitability of Belgian Firms?”, Business Finance and Accounting, 30: 573-588.
  • Evans, D. S., (1987), “The Relationship Between Firm Growth, Size, and Age: Estimates for 100 ManufacturingIndustries”, The Journal of Industrial Economics, Vol 35; 4:566-581.
  • Gatsi, John Gartchie, Samuel Gameli Gadzo, Holy Kwabla Kportorgb, (2013). “The Effect of Corporate Income Tax on Financial Performance ofListed Manufacturing Firms in Ghana”, Research Journal of Finance and Accounting, Vol.4, No.15, 118-124.
  • Hermalin, B.E.- M.S. Weisbach, (1991). “The Effects Of Board Composition And Direct İncentives On Firm Performance”, Financial Management, Vol 20, 101- 112. Kang, B. S. (2006). “Country Influences on Corporate Dividend Policy: Evidence from Australia, France, the U.K. and the U.S.,” Journal of Korea Trade, 10 (3), 45-74. Kim P.Huynh, R., Petrunia(2010), “ Age effects, leverage and firm growth”, Journal of Economic Dynamics & Control 34 : 1003–1013.
  • Küçüksavaş, N. (2005), “ Finansal Muhasebe”, Kare Yayınları , 10 Baskı, İstanbul.
  • Morbel,s.,Budak, A., Emre, Z., ve Fıkırkoca, E., (2004), “Para ve Sermaye Piyasalarının Vergilendirilmesi, Vergi Konseyi
  • Naldi, Lucia, Per Davidsson, (2014). “ Entrepreneurial Growth: The Role Of İnternational Knowledge, Acquisition As Moderated By Firm Age”, Journal of Business Venturing, Vol 29, 5: 687–703.
  • Patra, T., Poshakwale S., & Ow-Yong K. (2012). “Determinants of Corporate Dividend Policy in Greece,” Applied Financial Economics, 22, 1079-1087 Patton, J.M.,(1982)., “Ratio Analysis and Efficient Markets in Introductory Financial Accounting”, Vol 57, 3: 627-630.
  • Raza, S.A., Ali,S.A., Abassi, Z.,(2011), Effect of Corporate Income Tax and Firms Size on Investment: Evidence by Karachistock Exchange, MPRA, No.36800,
  • Sanda, A.U- A.S, Mikailu - T. Garba, (2010). “Corporate Governance Mechanisms And Firm Financial Performance In Nigeria”, Afro-Asian Journal of Finance and Accounting, Vol 2, 1:22-39. Schwellnuss, C., Arnold, J.,(2008), “Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?”, OECD Economies Department Working Papers, No.641.
  • Sibilkov, V. (2009). “Asset Liquidity and Capital Structure”, Journal of Financial and Quantitative Analysis, 44.
  • www.kalkinma.gov.tr, “Halka Açık Şirketlere Tanınan Vergisel Avantajların Vergi Gelirlerini Artırma Etkisi”, www3.kalkinma.gov.tr/DocObjects/Download/4464/halka%20arz-vergi.doc, erişim tarihi: 04.07.201. www.pwc.com.tr, https://www.pwc.com.tr/tr/sektorler/perakende-tuketici urunleri/yayinlar/perakende-sektoru-raporu.html, “Dönüşürken Büyüyen Türkiye Perakende Sektörü”, erişim tarihi: 15.07.2017. www.isbank.com.tr, “ Sektörle İlgili 2017 Beklentileri”, https://Ekonomi.İsbank.Com.Tr/Userfiles/Pdf/Ar_02_2017.Pdf., erişim tarihi: 17.07.2017.
  • www.gib.gov.tr, erişim tarihi: 07.07.2017 www.tuik.gov.tr, erişim tarihi: 04.07.2017.
There are 16 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Tuba Derya-başkan This is me 0000-0001-8809-7043

Eda Balıkçıoğlu 0000-0002-2525-6745

Publication Date July 31, 2018
Submission Date July 19, 2017
Published in Issue Year 2018

Cite

APA Derya-başkan, T., & Balıkçıoğlu, E. (2018). Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. Sosyoekonomi, 26(37), 219-226. https://doi.org/10.17233/sosyoekonomi.2018.03.12
AMA Derya-başkan T, Balıkçıoğlu E. Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. Sosyoekonomi. July 2018;26(37):219-226. doi:10.17233/sosyoekonomi.2018.03.12
Chicago Derya-başkan, Tuba, and Eda Balıkçıoğlu. “Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi”. Sosyoekonomi 26, no. 37 (July 2018): 219-26. https://doi.org/10.17233/sosyoekonomi.2018.03.12.
EndNote Derya-başkan T, Balıkçıoğlu E (July 1, 2018) Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. Sosyoekonomi 26 37 219–226.
IEEE T. Derya-başkan and E. Balıkçıoğlu, “Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi”, Sosyoekonomi, vol. 26, no. 37, pp. 219–226, 2018, doi: 10.17233/sosyoekonomi.2018.03.12.
ISNAD Derya-başkan, Tuba - Balıkçıoğlu, Eda. “Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi”. Sosyoekonomi 26/37 (July 2018), 219-226. https://doi.org/10.17233/sosyoekonomi.2018.03.12.
JAMA Derya-başkan T, Balıkçıoğlu E. Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. Sosyoekonomi. 2018;26:219–226.
MLA Derya-başkan, Tuba and Eda Balıkçıoğlu. “Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi”. Sosyoekonomi, vol. 26, no. 37, 2018, pp. 219-26, doi:10.17233/sosyoekonomi.2018.03.12.
Vancouver Derya-başkan T, Balıkçıoğlu E. Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi. Sosyoekonomi. 2018;26(37):219-26.

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