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Journals / Finans Politik ve Ekonomik Yorumlar Dergisi / 2020 / Cilt: 57 - Sayı: 654

TAX AVOIDANCE AND FIRM PERFORMANCE: A RESEARCH IN BORSA ĠSTANBUL

VERGĠDEN KAÇINMA VE FĠRMA PERFORMANSI: BORSA ĠSTANBUL ÜZERĠNE BĠR ĠNCELEME

Aysel ÖZTÜRKÇÜ AKÇAY
Pages
159–173
Publication Date
2022-10-18
DOI
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AI Summary & Key Takeaways

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

However, a significant relationship has not been obtained between firm performance and book-tax gap, which is another indicator of tax avoidance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study investigates whether tax avoidance activities have an impact on firm performance.
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Key Findings & Data:For this pupose, the data between 2014 -2017 from companies from different sectors which are listed in Borsa Istanbul is used.
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Conclusion & Impact:However, a significant relationship has not been obtained between firm performance and book-tax gap, which is another indicator of tax avoidance.
🔬Design:Research Article
📍Scope:2014 -2017 Verileri
⚙️Variables:Domain Parameters

Abstract

This study investigates whether tax avoidance activities have an impact on firm performance. For this pupose, the data between 2014 -2017 from companies from different sectors which are listed in Borsa Istanbul is used. Current effective tax rate (CEVO) and book-tax gap (TK-MK) were used as the indicators of tax avoidance this study. Profitability (ROA) was used as the firm's performance indicator. Regression analysis method was used in empirical analysis. In the result of the study, a negative and statistically significant relationship is found between firm performance and current effective tax rate which is one of the tax avoidance indicator. However, a significant relationship has not been obtained between firm performance and book-tax gap, which is another indicator of tax avoidance.

Özet

Bu çalıĢmada vergiden kaçınma faaliyetlerinin firma performansı üzerinde etkisinin olup olmadığı araĢtırılmaktadır. Bu amaçla, Borsa Ġstanbul‟da iĢlem gören farklı sektörlerdeki firmaların 2014-2017 yılı verilerinden yararlanılmıĢtır. ÇalıĢmada vergiden kaçınma göstergesi olarak cari etkin vergi oranı (CEVO) ve ticari kar–mali kar farkı (TK-MK) kullanılmıĢtır. Firma performans göstergesi olarak ise karlılık (ROA) kullanılmıĢtır. Ampirik analizlerde regresyon analizi yöntemi kullanılmıĢtır. Yapılan çalıĢma sonucunda firma performansı ile vergiden kaçınma göstergelerinden biri olan cari etkin vergi oranı arasında negatif ve istatistiksel olarak anlamlı biri iliĢki olduğu tespit edilmiĢtir. Ancak, firma performansı ile vergiden kaçınmanın bir baĢka göstergesi olan ticari kar- mali kar arasında anlamlı bir iliĢki bulunamamıĢtır

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Cite This Article

AKÇAY, A. Ö. (2022). TAX AVOIDANCE AND FIRM PERFORMANCE: A RESEARCH IN BORSA ĠSTANBUL. Finans Politik ve Ekonomik Yorumlar Dergisi, Cilt: 57 - Sayı: 654, 159–173. https://ajindex.com/articles/516524

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