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Journals / Muhasebe Bilim Dünyası Dergisi / 2026 / Cilt: 28 Sayı: 2

AN EMPIRICAL STUDY ON THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND TAX PLANNING

YÖNETİM KURULU ÖZELLİKLERİ İLE VERGİ PLANLAMASI ARASINDAKİ İLİŞKİ ÜZERİNE AMPİRİK BİR İNCELEME

Gülhan Suadiye(HATAY MUSTAFA KEMAL ÜNİVERSİTESİ)0000-0003-2619-2146
Pages
174–199
Publication Date
2026-06-09
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Conversely, no statistically significant relationship is found between tax planning and board size, CEO duality, or audit committee expertise.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the relationship between board characteristics and tax planning for 182 companies listed on Borsa Istanbul (BIST) between 2008 and 2022, employing the Panel Corrected Standard Errors (PCSE) method.
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Key Findings & Data:The cash effective tax rate was employed as the indicator of tax planning.
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Conclusion & Impact:Conversely, no statistically significant relationship is found between tax planning and board size, CEO duality, or audit committee expertise.
🔬Design:Araştırma Makalesi
📍Scope:2008 Verileri
⚙️Variables:Yönetim Kurulu Yapısı · Vergi Planlaması · Kurumsal Yönetim

Abstract

This study examines the relationship between board characteristics and tax planning for 182 companies listed on Borsa Istanbul (BIST) between 2008 and 2022, employing the Panel Corrected Standard Errors (PCSE) method. The research considers fundamental board characteristics like board size, independence, gender diversity, CEO duality, and the audit committee's financial expertise. The cash effective tax rate was employed as the indicator of tax planning. The analysis reveals a statistically significant relationship between tax planning and both board independence and gender diversity. Conversely, no statistically significant relationship is found between tax planning and board size, CEO duality, or audit committee expertise.

Özet

Bu çalışmada, 2008-2022 yılları arasında Borsa İstanbul'da (BİST) işlem gören 182 firmanın yönetim kurulu özellikleri ile vergi planlaması arasındaki ilişki Panel Düzeltilmiş Standart Hatalar (PCSE) yöntemi kullanılarak incelenmiştir. Araştırmada yönetim kurulu büyüklüğü, bağımsızlığı, cinsiyet çeşitliliği, CEO ikiliği ve denetim komitesinin denetim/muhasebe uzmanlığı gibi temel yönetim kurulu özellikleri dikkate alınmıştır. Vergi planlamasının göstergesi olarak nakit efektif vergi oranı kullanılmıştır. Analiz sonucunda, yönetim kurulu bağımsızlığı ve cinsiyet çeşitliliği ile vergi planlaması arasında istatistiksel olarak anlamlı bir ilişki tespit edilmiştir. Buna karşılık, yönetim kurulu büyüklüğü, CEO ikiliği ve denetim komitesinin uzmanlığı ile vergi planlaması arasında istatistiksel olarak anlamlı bir ilişki bulunamamıştır.

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Cite This Article

Suadiye, G. (2026). AN EMPIRICAL STUDY ON THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND TAX PLANNING. Muhasebe Bilim Dünyası Dergisi, Cilt: 28 Sayı: 2, 174–199. https://doi.org/10.31460/mbdd.1812478

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