Yıl 2019, Cilt 4 , Sayı 1, Sayfalar 35 - 45 2019-06-30

DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY
DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY

Çağrı AKSOY HAZIR [1]


Bu çalışmada, halka açık Türk şirketlerinde efektif vergi oranlarının belirleyicilerinin analiz edilmesi amaçlanmıştır. Çalışma, Türkiye’deki şirketlerin vergi raporlama davranışlarının daha önce çalışılmamış olmasına dayanılarak ortaya konmuştur. Çalışmada 2007-2016 aralığında Türkiye’de borsaya kote olan finansal olmayan şirketlere odaklanılmış ve değişkenler dikkate alınarak ilgili veriler söz konusu şirketlerin finansal raporlarından elde edilmiştir. Bu çalışmada efektif vergi oranları ve şirketlere özgü nitelikler olan şirket büyüklüğü, kaldıraç, varlık yapısı ve karlılık arasındaki ilişki ortaya konmuştur. Panel veri analizinin uygulanması ise vergi yükünün şirket büyüklüğü, kaldıraç ve sermaye yoğunluğu ile ilişkili olduğu tespit edilmiştir. Bu çalışmanın iki açıdan katkısı mevcuttur. İlk olarak halka açık Türk şirketleri ve efektif vergi oranları kapsamındaki ilk çalışmadır ve ikincil olarak çalışma halka açık Türk şirketlerinin vergi yüküne ilişkin kurumsal yöneticilere, yatırımcılara ve akademisyenlere bilgi sunmaktadır.  

This study aims to analyze the determinants of effective tax rates by Turkish public listed companies. It is motivated by the lack of studies on firms’ tax reporting behaviors in Turkey. It focuses on Turkish public listed companies (excluding banking and insurance sectors) between 2007-2016 and data were extracted from the financial statements of firms in respect of the variables. The study establishes the relationship between ETRs and firm specific characteristics of size, leverage, asset mix and profitability. The application of panel data estimation procedures finds that the tax burden is determined by the characteristics of firm size, leverage and capital intensity of each company. The contribution of this paper is two-fold.  Firstly, it is the first study in the context of Turkish public listed companies and their ETRs, secondly it gives information to corporate managers, investors and academics about tax burden of Turkish public listed companies. 

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Birincil Dil en
Konular İşletme
Bölüm Makaleler
Yazarlar

Orcid: 0000-0003-1172-1412
Yazar: Çağrı AKSOY HAZIR (Sorumlu Yazar)
Kurum: Marmara University
Ülke: Turkey


Tarihler

Başvuru Tarihi : 14 Mart 2019
Kabul Tarihi : 10 Nisan 2019
Yayımlanma Tarihi : 30 Haziran 2019

APA Aksoy Hazır, Ç . (2019). DETERMINANTS OF EFFECTIVE TAX RATES IN TURKEY . Journal of Research in Business , 4 (1) , 35-45 . Retrieved from https://dergipark.org.tr/tr/pub/jrb/issue/46683/539916