Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye'de Borsaya Kote Firmalardan Kanıtlar

Ayobolawole Adewale Ogundipe; Ednan Ayvaz

doi:10.35343/kosbed.1479446

Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye'de Borsaya Kote Firmalardan Kanıtlar

Öz

Bu çalışma, vergi planlamasının işletmelerin finansal performansını etkilşeyğp etkilemediğini araştırmaktadır. Bu bağlamda, kurumlar vergisi planlama stratejileri ve finansal performansa odaklanıyoruz. Çalışmada 1062 firmadan oluşan panel veri kullanılmıştır. Vergi planlaması ile ilgili tahminlerde Genelleştirilmiş Momentler Metodu (GMM) kullanılmıştır. Kurumsal vergi planlaması değişkenlerinin, dikkate alınan finansal performans boyutuna bağlı olarak, finansal performans ile pozitif ve anlamlı ilişkilere sahip olduğunu buluyoruz. Özellikle, efektif vergi oranı ve vergi planlama stratejilerinin riskliliği, seçilen firmaların karlılığı, büyümesi ve piyasa değeri ile önemli ölçüde ilişkilidir. Defter-vergi açığı, karlılık ve piyasa değeri ile önemli ölçüde ilişkilidir. Çok ulusluluk, seçilen firmaların karlılığı ve likidite pozisyonu ile anlamlı bir şekilde ilişkiliyken, örtülü sermaye ve somutluk piyasa değeri ve likidite ile anlamlı bir şekilde ilişkilidir. Kurumlar vergisi planlama stratejilerinin finansal performansı etkilediği sonucuna varılmıştır.

Anahtar Kelimeler

Etik Beyan

Araştırma, etik temelli izin gerektirmemektedir.

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

Finans

Bölüm

Araştırma Makalesi

Yazarlar

Ayobolawole Adewale Ogundipe Bu kişi benim
0000-0001-6862-8732
Australia

Ednan Ayvaz ^*
0000-0002-5328-1884
Türkiye

Erken Görünüm Tarihi

13 Temmuz 2024

Yayımlanma Tarihi

13 Ağustos 2024

Gönderilme Tarihi

6 Mayıs 2024

Kabul Tarihi

1 Temmuz 2024

Yayımlandığı Sayı

Yıl 2024 Cilt: 1 Sayı: 47

DOI

https://doi.org/10.35343/kosbed.1479446

IZ

https://izlik.org/JA66UA46KY

Kaynak Göster

RIS / Bibtex

APA

Ogundipe, A. A., & Ayvaz, E. (2024). Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar. Kocaeli Üniversitesi Sosyal Bilimler Dergisi, 1(47), 133-151. https://doi.org/10.35343/kosbed.1479446

AMA

1.Ogundipe AA, Ayvaz E. Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar. KOSBED. 2024;1(47):133-151. doi:10.35343/kosbed.1479446

Chicago

Ogundipe, Ayobolawole Adewale, ve Ednan Ayvaz. 2024. “Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar”. Kocaeli Üniversitesi Sosyal Bilimler Dergisi 1 (47): 133-51. https://doi.org/10.35343/kosbed.1479446.

EndNote

Ogundipe AA, Ayvaz E (01 Ağustos 2024) Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar. Kocaeli Üniversitesi Sosyal Bilimler Dergisi 1 47 133–151.

IEEE

[1]A. A. Ogundipe ve E. Ayvaz, “Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar”, KOSBED, c. 1, sy 47, ss. 133–151, Ağu. 2024, doi: 10.35343/kosbed.1479446.

ISNAD

Ogundipe, Ayobolawole Adewale - Ayvaz, Ednan. “Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar”. Kocaeli Üniversitesi Sosyal Bilimler Dergisi 1/47 (01 Ağustos 2024): 133-151. https://doi.org/10.35343/kosbed.1479446.

JAMA

1.Ogundipe AA, Ayvaz E. Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar. KOSBED. 2024;1:133–151.

MLA

Ogundipe, Ayobolawole Adewale, ve Ednan Ayvaz. “Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar”. Kocaeli Üniversitesi Sosyal Bilimler Dergisi, c. 1, sy 47, Ağustos 2024, ss. 133-51, doi:10.35343/kosbed.1479446.

Vancouver

1.Ayobolawole Adewale Ogundipe, Ednan Ayvaz. Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar. KOSBED. 01 Ağustos 2024;1(47):133-51. doi:10.35343/kosbed.1479446