Muhasebe İhtiyatlılığı ile Vergiden Kaçınma Arasındaki İlişkinin İncelenmesi: Borsa İstanbul Örneği

Year 2024, Volume: 42 Issue: 3, 536 - 546, 24.09.2024

Serkan Terzi

https://doi.org/10.17065/huniibf.1387352

Abstract

Bu çalışmanın amacı, muhasebe ihtiyatlılık düzeyi ile vergiden kaçınma düzeyi arasındaki ilişkinin incelenmesidir. Bunun için Türkiye’de Borsa İstanbul’da 2009-2022 yılları arasında işlem gören 158 şirketin finansal verileri analize dahil edilmiştir. Literatürle uyumlu bir şekilde muhasebe ihtiyatlılığının ölçümünde piyasa değerinin defter değerine oranı, vergiden kaçınma düzeyinin ölçümünde ise cari dönem vergi gideri ile olması beklenen vergi gideri arasındaki fark tutarının toplam aktife oranı kullanılmıştır. Çalışmada, bu ilişkinin tespiti için panel veri analizi ve GLS regresyon analizi kullanılmıştır. Elde edilen bulgulara göre, muhasebe ihtiyatlılık düzeyi ile vergiden kaçınma düzeyi arasında anlamlı ve pozitif yönlü bir ilişki tespit edilmiştir. Buna göre vergiden kaçınma düzeyinin artması, muhasebe ihtiyatlılık düzeyini artırmaktadır. Ayrıca, aktif karlılık oranı ile muhasebe ihtiyatlılık düzeyi arasında anlamlı ve pozitif ilişki tespit edilmiştir.

Keywords

Muhasebe, İhtiyatlılık, Vergiden Kaçınma

Ethical Statement

Bu çalışma bilimsel araştırma ve yayın etiği kurallarına uygun olarak hazırlanmıştır.

Examining the Relationship Between Accounting Conservatism and Tax Avoidance: Evidence from Borsa Istanbul

Abstract

The purpose of this study is to examine the relationship between the level of accounting conservatism and the level of tax avoidance. For this purpose, financial data of 158 companies traded on Borsa Istanbul in Turkey between 2009 and 2022 were included in the analysis. Consistent with the literature, the market-to-book value ratio was used to measure accounting conservatism, and the book-tax difference was used to measure the level of tax avoidance. In the study, panel data analysis and GLS regression analysis were used to determine this relationship. According to the findings, a significant and positive relationship was determined between the level of accounting conservatism and the level of tax avoidance. According to this finding, increasing the level of tax avoidance increases the level of accounting conservatism. Additionally, a significant and positive relationship was determined between the asset return ratio and the level of accounting conservatism.

Keywords

Accounting, Conservation, Tax Avoidance

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