Türkiye’de Faaliyette Bulunan Çok Uluslu Şirketlerin Kontrolündeki Yabancı Şirketlerin Vergi Yüklerinin Analizi
Öz
Bu
çalışmanın amacı, Türkiye’de faaliyette bulunan ÇUŞ’ların kontrolündeki yabancı
firmaların vergi yüklerinin yerli firmalara göre farklı olup olmadığını araştırmaktır.
Çalışmada satışlar ve aktif büyüklüğü kriterine göre, yerli ilk 1000 firma ile
yabancı ilk 100 firmanın vergi matrahı/satışlar oranları ile vergi
matrahı/aktifler oranları karşılaştırılmıştır. Karşılaştırma sonucunda, yabancı
ÇUŞ’ların yerli firmalara göre daha az mali kar beyan ettikleri bulunmuştur. Basit
doğrusal regresyon analiziyle bu farklılığın transfer fiyatlandırmasından
kaynaklanıp kaynaklanmadığı araştırılmış ancak anlamlı bir bulguya
ulaşılamamıştır.
Anahtar Kelimeler
Transfer Fiyatlandırması Matrah Aşındırması ve Kar Aktarımı Vergi Yükü ÇUŞ
Kaynakça
- Altshuler, R., Grubert, H. and Newlon, T., S. (2000). International Taxation and Multinational Activity. Chapter 1: Has U.S. Investment Abroad Become More Sensitive to Tax Rates? University of Chicago Press, 9-38
- Avi-Yonah, R., S. and Xu, H. (2016). Evaluating BEPS, Harvard Business Law Review, (6), 12-13.
- Clausing, K., A. (2009). Multinational firm tax avoidance and tax policy. National Tax Journal, (42) 4, 703-722.
- Collins, H., C. and Shackelford, D., A. (1995). Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States. International Tax and Public Finance, 2(1), 55-83.
- Collins, H., C., Kemsley, D. and Shackelford, D., A. (1997). Transfer pricing and the persistent zero taxable income of foreign-controlled U.S. corporations. The Journal of the American Taxation Association, (19), 68-71.
- Collins, J. and Shackelford, D., A. (2003). Do U.S. multinationals face different tax burdens than do other companies? Tax Policy and the Economy, (17), 141-142. George, D., ve Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10a ed.) Boston: Pearson.
- Grubert, H. (2000). International Taxation and Multinational Activity. Chapter 5: Tax planning by companies and tax competition by goverments. Is there evidence of changes in behavior?, University of Chicago Press, 113-117.
- Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. National Tax Journal, 56(1), 221-240.
- Grubert, H., Goodspeed T. and Swenson, D. (1993). Explaining the low taxable income of foreign-controlled companies in the United States. University of Chicago Press, 237-240.
- Grubert, H., Randolph, C., W. And Rousslang, D., J. (1996). Country and multinational company responses to the tax reform act of 1986. National Tax Journal, 49(3), 355-358.
Öz
Kaynakça
- Altshuler, R., Grubert, H. and Newlon, T., S. (2000). International Taxation and Multinational Activity. Chapter 1: Has U.S. Investment Abroad Become More Sensitive to Tax Rates? University of Chicago Press, 9-38
- Avi-Yonah, R., S. and Xu, H. (2016). Evaluating BEPS, Harvard Business Law Review, (6), 12-13.
- Clausing, K., A. (2009). Multinational firm tax avoidance and tax policy. National Tax Journal, (42) 4, 703-722.
- Collins, H., C. and Shackelford, D., A. (1995). Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States. International Tax and Public Finance, 2(1), 55-83.
- Collins, H., C., Kemsley, D. and Shackelford, D., A. (1997). Transfer pricing and the persistent zero taxable income of foreign-controlled U.S. corporations. The Journal of the American Taxation Association, (19), 68-71.
- Collins, J. and Shackelford, D., A. (2003). Do U.S. multinationals face different tax burdens than do other companies? Tax Policy and the Economy, (17), 141-142. George, D., ve Mallery, M. (2010). SPSS for Windows Step by Step: A Simple Guide and Reference, 17.0 update (10a ed.) Boston: Pearson.
- Grubert, H. (2000). International Taxation and Multinational Activity. Chapter 5: Tax planning by companies and tax competition by goverments. Is there evidence of changes in behavior?, University of Chicago Press, 113-117.
- Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. National Tax Journal, 56(1), 221-240.
- Grubert, H., Goodspeed T. and Swenson, D. (1993). Explaining the low taxable income of foreign-controlled companies in the United States. University of Chicago Press, 237-240.
- Grubert, H., Randolph, C., W. And Rousslang, D., J. (1996). Country and multinational company responses to the tax reform act of 1986. National Tax Journal, 49(3), 355-358.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Nisan 2018 |
| Gönderilme Tarihi | 2 Ekim 2017 |
| Yayımlandığı Sayı | Yıl 2018 |
Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.