We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
VERGİDEN KAÇINMAK KOLAY MI?
- Authors
KARAHAN GÖKMEN, Mehpare; ADIGÜZEL, Hümeyra
- Abstract
Companies apply various techniques to minimize tax liabilities. While some of these techniques are legal as they are at law, some others are illegal. This study aims to examine, in detail, tax avoidance which is one of these techniques. Subsequent to conceptual definition of tax avoidance and differences between tax avoidance and other techniques are set forth. Other topics that are discussed within the scope of the study are methods that are used by companies in order to avoid tax payable, how tax avoidance is measured and what kind of companies are engaging in tax avoidance activities. Hence it is aimed to provide a comprehensive resource for both practitioners and academicians who are willing to study tax avoidance.
- Subjects
TAX shelters; COLLEGE teachers; TAXATION; DEFINITIONS; BUSINESS enterprises
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 154, p53
- ISSN
1303-5444
- Publication type
Article