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- Title
SERMAYE AZALTIMLARININ VERGİ YÜKÜMLÜLÜKLERİNE ETKİSİ.
- Authors
SÜT GÖKER, Çağıl
- Abstract
It is possible for the capital invested in the establishment of companies to increase or decrease over time. Both are commercial choices. When it comes to capital reduction, this preference is also seen as a way to avoid being deeply in debt. In addition to capital, companies also have assets in the form of equity according to the Tax Procedure Law. The concept of equity has some key components such as profit, loss, capital reserves, profit reserves, inflation adjustment and cost increase fund. These components have consequences on taxation following the capital reduction of a company because each component tent to affect the capital structure distinctively. The article's main claim is to discuss the inconsistencies between judicial decisions and administrative tax rulings and therefore to assess whether there is a tax liability regarding the Turkish Tax Procedural Law.
- Subjects
TAX administration &; procedure; CAPITAL levy; TAX cuts; TAX incidence; TAX laws; CAPITAL structure
- Publication
Banking & Commercial Law Journal / Banka ve Ticaret Hukuk Dergisi, 2021, Vol 37, Issue 4, p133
- ISSN
1300-1396
- Publication type
Article