VERGİ PLANLAMASI VE KURUMSAL SOSYAL SORUMLULUK_

Yıl 2024, Cilt: 6 Sayı: 2, 86 - 99, 29.12.2024

Burcu Gediz Oral

https://doi.org/10.70506/eisrcdergi.1598302

Öz

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.

Anahtar Kelimeler

vergi planlaması, vergiden kaçınma, agresif vergi planlaması, kurumsal sosyal sorumluluk

TAX PLANNING AND CORPORATE SOCIAL RESPONSIBILITY

Öz

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.

Anahtar Kelimeler

tax planning, tax avoidance, aggressive tax planning, corporate social responsibility

Kaynakça

• Abeler, J., & Jäger, S. (2015). Complex tax incentives. American Economic Journal: Economic Policy, 7(3), 1-28.
• Avi-Yonah, R. S. (2006). The three goals of taxation. Tax L. Rev., 60.
• Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is corporate tax aggressiveness a reputation threat? Corporate accountability, corporate social responsibility, and corporate tax behavior. Journal of Business Ethics, 163(2), 197-215.
• Cooper, M., & Nguyen, Q. T. (2020). Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda. International Business Review, 29(3), 101692.
• De Cogan, D. (2015). A changing role for the administrative law of taxation. Social & Legal Studies, 24(2), 251-270.
• Freedman, J. (2005). Defining taxpayer responsibility: In support of a general anti-avoidance principle. British Tax Review, 4, 332-357.
• Freedman, J. (2006). The tax avoidance culture: Who is responsible? Governmental influences and corporate social responsibility. Current legal problems, 59(1), 359-390.
• Gribnau, H. (2015). Corporate social responsibility and tax planning: Not by rules alone. Social & Legal Studies, 24(2), 225-250.
• Kristiadi, F., Kurniawati, E. P., & Naufa, A. M. (2020). Corporate social responsibility and tax aggressiveness: Evidence from Indonesia. Journal of Theory & Applied Management, 13(2).
• Laguir, I., Staglianò, R., & Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness?. Journal of cleaner production, 107, 662-675.
• Landry, S., Deslandes, M., & Fortin, A. (2013). Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611-645.
• Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of accounting and Public Policy, 30(1), 50-70.
• Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public policy, 31(1), 86-108.
• Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75-100.
• Menéndez, A. J. (2005). The purse of the polity. Making the European Polity, Reflexive Integration in the EU, 187-203.
• Mkadmi, J. E., & Ali, W. B. (2024). How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?. Journal of Economic Criminology, 5, 100070.
• Picciotto, S. (2015). Indeterminacy, complexity, technocracy and the reform of international corporate taxation. Social & Legal Studies, 24(2), 165-184.
• Prebble, Z., & Prebble, J. (2012). The morality of tax avoidance. Victoria University of Wellington Legal Research Papers, 2(2), 693-745.
• Shaw, J., Slemrod, J., & Whiting, J. (2010). Administration and compliance. Dimensions of Tax Design. The Mirrlees Review. Oxford University Press, 1100-1162.
• Vording, H., & Gribnau, H. (2009). Assessing corporate tax reform: Incomplete information and conflicting interests. In The Impact of Legislation, Brill Nijhoff, 229-251.
• Widuri, R., Subroto, B., Saraswati, E., & Rusydi, M. K. (2024). Is Tax Aggressiveness Affected Corporate Social Responsibility Disclosure? A Meta-Analytical Review. Educational Administration: Theory and Practice, 30(4), 3403-3411.
• Zeng, T. (2016). Corporate social responsibility, tax aggressiveness, and firm market value. Accounting Perspectives, 15(1), 7-30.