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A SURVEY OF TWO TYPICAL FORMS OF ABUSIVE TAX AVOIDANCE TRANSACTIONS AND CONTRACTS: THE THIN CAPITALIZATION AND HIDDEN DISTRIBUTION OF PROFITS IN TURKISH TAX SYSTEM

Journal Name:

  • İstanbul Üniversitesi Maliye Araştırma Merkezi Konferansları Dergisi

Publication Year:

  • 2004

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
This article deals with two particular forms of abusive tax avoidance transactions and contracts used in the corporations tax. Those transactions and contracts are “the thin capitalization”, which implies borrowed from close companies or persons under some circumstances and “hidden distribution of profits”, which expresses showing the distribution of profits as if they were expense or cost items while they were not so.
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Abstract (Original Language): 
Bu makalenin konusunu, kurumlar vergisinde kullanılan peçeleme yolu ile vergiden kaçınma işlem ve sözleşmelerinin iki özel türü oluşturmaktadır. Söz konusu işlem ve sözleşmeler bazı koşullar altında, yakın şirket veya kişilerden ödünç alınmasını ifade eden “örtülü sermaye” ile kâr dağıtımının gider veya maliyet unsuru gibi gösterildiği “örtülü kazanç dağıtımı”dır.
FULL TEXT (PDF): 
PDF icon arastrmx_140013_pp_187-204.pdf
  • 1
187-204
  • Turkish

REFERENCES

References: 

I- Books and Articles
AKSOY Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, 5. Baskı, Filiz Kitabevi, Ġstanbul, 1999.
ANSAY Tuğrul, WALLACE, Jr., Don., Introduction to Turkish Law, Kluwer Law International, Ankara, 1996.
BULUTOĞLU Kenan, Türk Vergi Sistemi, 8. Baskı, Batı Türkeli Yayıncılık, İstanbul, 2004.
CORDES Joseph J., GALPER Harvey, “Tax Shelter Activity: Lessons from Twenty Years of Evidence”, National Tax Journal, September 1985, No. 3, Vol. XXXVIII.
KANETİ Selim, Vergi Hukuku, İstanbul Üniversitesi Hukuk Fakültesi yayını, Özdem Kardeşler Matbaası, İstanbul, 1987/1988.
KAY J. A., KING M. A., The British Tax System, Fifth Edition, Oxford University Press, New York, 1991.
KING Sharmila, SHEFFRIN Steven M., “Tax Evasion and Equity Theory: An Investigative Approach”, International Tax and Public Finance, Vol. 9, No. 4, August 2002.
KIZILOT Şükrü, Türk Vergi Hukukunda Örtülü Kazanç ve Örtülü Sermaye, Yaklaşım Yayınları, Ankara, 2002.
MUSGRAVE Richard A., MUSGRAVE Peggy B., Public Finance in Theory and Practice, Fifth Edition, Mc- Graw- Hill, New York, 1989.
ÖNCEL Muallâ, Kurumlar Vergisi Açısından Sermaye Şirketlerinde Örtülü Kazanç ve Örtülü Sermaye, Banka ve Ticaret Hukuku Araştırma Enstitüsü, Türkiye İŞ Bankası Tesisi, Hukuk Fakültesi, Cebeci Ankara, 1978.
ÖNCEL Muallâ, KUMRULU Ahmet, ÇAĞAN Nami, Vergi Hukuku, 11. Bası, Turhan Kitabevi, Ankara, 2003.
PINSON Barry, Revenue Law, Sixth Edition, Sweet&Maxwell, London, 1972.
STIGLITZ Joseph E., “The General Theory of Tax Avoidance”, National Tax Journal, September 1985, No. 3, Vol. XXXVIII.
WILLIAMS David W., MORSE Geoffrey, Principles of Tax Law, Fourth Edition, Sweet&Maxwell, London, 2000.
II- Codes
CORPORATIONS TAX ACT, No.: 5422.
TAX PROCEDURE ACT, No.: 213.

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