Year 2019, Volume 12, Issue 2, Pages 353 - 376 2019-07-01

MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI
CONCEPT OF TAX AVOIDANCE FROM ACCOUNTING PERSPECTIVE

Duygu ŞENGÜL ÇELİKAY [1]

62 181

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. 

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.

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Primary Language tr
Subjects Management
Journal Section Issue
Authors

Author: Duygu ŞENGÜL ÇELİKAY
Institution: ESKİŞEHİR OSMANGAZİ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ
Country: Turkey


Dates

Publication Date: July 1, 2019

Bibtex @research article { muvu428982, journal = {Muhasebe ve Vergi Uygulamaları Dergisi}, issn = {1308-3740}, eissn = {2564-6591}, address = {Ankara Serbest Muhasebeci Mali Müşavirler Odası}, year = {2019}, volume = {12}, pages = {353 - 376}, doi = {10.29067/muvu.428982}, title = {MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI}, key = {cite}, author = {ŞENGÜL ÇELİKAY, Duygu} }
APA ŞENGÜL ÇELİKAY, D . (2019). MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI. Muhasebe ve Vergi Uygulamaları Dergisi, 12 (2), 353-376. DOI: 10.29067/muvu.428982
MLA ŞENGÜL ÇELİKAY, D . "MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI". Muhasebe ve Vergi Uygulamaları Dergisi 12 (2019): 353-376 <http://dergipark.org.tr/muvu/issue/44127/428982>
Chicago ŞENGÜL ÇELİKAY, D . "MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI". Muhasebe ve Vergi Uygulamaları Dergisi 12 (2019): 353-376
RIS TY - JOUR T1 - MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI AU - Duygu ŞENGÜL ÇELİKAY Y1 - 2019 PY - 2019 N1 - doi: 10.29067/muvu.428982 DO - 10.29067/muvu.428982 T2 - Muhasebe ve Vergi Uygulamaları Dergisi JF - Journal JO - JOR SP - 353 EP - 376 VL - 12 IS - 2 SN - 1308-3740-2564-6591 M3 - doi: 10.29067/muvu.428982 UR - https://doi.org/10.29067/muvu.428982 Y2 - 2018 ER -
EndNote %0 Journal of Accounting and Taxation Studies MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI %A Duygu ŞENGÜL ÇELİKAY %T MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI %D 2019 %J Muhasebe ve Vergi Uygulamaları Dergisi %P 1308-3740-2564-6591 %V 12 %N 2 %R doi: 10.29067/muvu.428982 %U 10.29067/muvu.428982
ISNAD ŞENGÜL ÇELİKAY, Duygu . "MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI". Muhasebe ve Vergi Uygulamaları Dergisi 12 / 2 (July 2019): 353-376. https://doi.org/10.29067/muvu.428982
AMA ŞENGÜL ÇELİKAY D . MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI. JATS. 2019; 12(2): 353-376.
Vancouver ŞENGÜL ÇELİKAY D . MUHASEBE PERSPEKTİFİNDEN VERGİDEN KAÇINMA KAVRAMI. Muhasebe ve Vergi Uygulamaları Dergisi. 2019; 12(2): 376-353.