The Effects of Firm Components of Open Joint Manufacturing Companies on Corporate Taxes

Year 2018, Volume: 26 Issue: 37, 219 - 226, 31.07.2018

Tuba Derya-başkan Eda Balıkçıoğlu

https://doi.org/10.17233/sosyoekonomi.2018.03.12

Cited By: 1

Abstract

Firms succes, assets and lialibilities are important determinants of the development process of countries both tax revenues and investments. The aim of our study is to research the effect of firm components such as liquidity, firm size, firm level and capital structure open joint manufacturing companies’ taxes that paid in our country. In this regard 10 open joint manufacturing companies examined for the period of 2010-2016 data taken from Public Disclosure Platform (KAP) using dynamic panel data. At the end of the study firm size, firm performance and capital structure has an impact of taxes paid by open joint manufacturing companies.

Keywords

Tax, Firm Performance, Capital Structure, Firm Size, Dynamic Panel Data

Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi

Abstract

Ülkelerin kalkınmasında firmaların başarısı, varlıkları ve yükümlülükleri hem vergi hasılatı hem de yatırımları için önemli göstergelerdir. Çalışmamızın amacı likidite, firma büyüklüğü, firma performansı ve sermaye yapısı gibi firma bileşenlerinin, ülkemizdeki halka açık perakende firmalarının ödedikleri vergilere etkisini araştırmaktır. Bu amaçla Türkiye’deki halka açık 10 perakende firmasının 2010-2016 yılları arasındaki Kamuyu Aydınlatma Platformundan(KAP) alınan verileri dinamik panel analiziyle incelenmektedir. Çalışmanın sonunda halka açık perakende firmalarının ödedikleri vergilerde firma büyüklüğü, firma performansı ve sermaye yapısı belirleyici faktörler olarak tespit edilmiştir.

Keywords

Vergi, Firma Performansı, Sermaye Yapısı, Firma Büyüklüğü, Dinamik Panel Veri

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