Denetim kalitesinin vergiden kaçınma üzerindeki etkisi: Borsa İstanbul örneği

Year 2024, Volume: 13 Issue: 1, 38 - 51, 30.06.2024

Serkan Terzi

https://doi.org/10.47934/tife.13.01.03

Abstract

Bu çalışmanın amacı, denetim kalitesinin vergiden kaçınma üzerindeki etkisinin incelenmesidir. Bu amaçla, Borsa İstanbul’da 2009-2022 yılları arasında işlem gören 160 şirketin verileri kullanılmıştır. Araştırmada denetim kalitesinin ölçümünde denetçi büyüklüğü, denetim hizmet süresi ve denetçi rotasyonu kullanılmıştır. Vergiden kaçınma değişkenin ölçümünde ise cari dönem vergi gideri ile olması beklenen vergi gideri arasındaki farkların toplam aktife oranı (BTD) kullanılmıştır. Değişkenlerin geçerlilik ve güvenilirliklerinin testi amacıyla durağanlık ve çoklu bağlantı analizi yapılmıştır. Analize dahil edilen değişkenlerde birim kök ve değişkenler arasında çoklu bağlantı bulunmamaktadır. Araştırmada dirençli standart hatalar ile havuzlanmış OLS tahmincisi kullanılmıştır. Regresyon analizinden elde edilen bulgulara göre denetim kalitesinin ölçümünde kullanılan denetim firmasının büyüklüğü ile vergiden kaçınma arasında anlamlı bir ilişki tespit edilmiştir. Bunun yanında analize dahil edilen kontrol değişkenlerinin (aktif kârlılık oranı, finansal kaldıraç oranı) vergiden kaçınma üzerinde etkisi tespit edilmiştir.

Keywords

Denetim kalitesi, vergiden kaçınma, Borsa İstanbul

The effect of audit quality on tax avoidance: the case of Borsa Istanbul

Abstract

The purpose of this study is to examine the effect of audit quality on tax avoidance. For this purpose, data from 160 companies traded on Borsa Istanbul from 2009 to 2022 was used. In the study, auditor size, audit tenure, and auditor rotation were used to measure audit quality. In measuring the tax avoidance variable, book-tax differences (BTD) were utilised. Stationarity and multicollinearity analyses were carried out to test the validity and reliability of the variables. There is no unit root or multicollinearity between the variables included in the analysis. The pooled OLS estimator with robust standard errors was used in the research. According to the findings obtained from the regression analysis, a significant relationship was detected between the auditor size used in measuring audit quality and tax avoidance. In addition, the control variables included in the analysis (return on assets ratio, financial leverage ratio) were found to have an effect on tax avoidance.

Keywords

Audit quality, tax avoidance, Borsa Istanbul

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