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- Title
SERMAYEDE VUKUA GELEN EKSİLMELERİN TİCARİ KAZANÇLAR AÇISINDAN DEĞERLENDİRİLMESİ.
- Authors
BAY, Hakan; BAKMAZ, Zübeyir
- Abstract
Business organizations which are operating on the principal of profit maximization cannot always fulfill objective. Business organizations can experience value decrements due to the reasons like closeout sales or negative valuation differences on active capitals. Also, there are physical diminutions happening on asset elements of business organizations due to various reasons. The diminution of business assets for either value or physically causes a decrease in equity capital; it affects the income and corporate tax base negatively. Because, the amount of income acquired as a result of a commercial activity decreases along with the diminutions (with cost and loss) happening on the capital. For this reason, the concept of "diminution occurring on commercial capital" bears importance and point in terms of taxation.
- Subjects
CORPORATE taxes; BUSINESS enterprises; TAX base; PROFIT maximization
- Publication
Financial Analysis / Mali Cozum Dergisi, 2019, Vol 29, Issue 155, p165
- ISSN
1303-5444
- Publication type
Article