Publication: İşletmeler arası birleşme yoluyla büyümelerde değerleme ve muhasebe işlemleri
Abstract
Tez çalışmamızın konusu İşletmeler Arası Birleşme Yoluyla Büyümelerde Değerleme ve Muhasebe İşlemleri dir. İşletmelerin birleşerek büyüme düzeyi, ülkelerin içinde bulunduğu ekonomik, sosyal ve politik ortamları ile yakından ilgilidir. İşletmeler arası birleşme düzeyi yüksek, güçlü ve etkin firmalar belirli bir gelişme düzeyini tamamlamış v belirli istikrara kavuşmuş, ülkelerin sosyo ekonomik yapısına yön verebilmektir. İşletmelerin devamlılığını sürdürebilmesi, etkinliğini artırabilmesi, kamuoyunda güven veren bir konuma gelebilmesi, iç ve dış pazarlarda rekabet edebilmesi birleşme (büyüme) düzeyi ile doğru orantılıdır. Yani, büyüme, varlığını devam ettirmek isteyen her işletme için gereklidir. İşletmelerin faaliyetlerini sürdürdüğü dönemde olduğu gibi, faaliyetlerine son verme aşamasında da vergiye muhatap olurlar. Faaliyete son verme, ekonomik ve hukuki varlığın sona erdirilmesi anlamında (tasfiye) olabileceği gibi, hukuki varlığın sona ermesine karşın başka bir tüzel kişi uhdesinde devamı (birleşme) şeklinde de olabilir. Bir diğer olanakta ekonomik ve hukuki varlığı sona ermeksizin hukuki kalıp değişikliği ile varlığı devam ettirme (dönüşüm-nev'ideğiştirme) dir.Bu noktada tasfiye ekonomi ve hukuk hayatından tamamen çekilmeyi, birleşme,hukuki varlığı sona erdirmekle birlikte ekonomik hayattaki varlığın korunmasını, dönüşüm de, hukuki ve ekonomik hayatın başka bir hukuki şekil altında devam ettirmeyi ifade eder. Sermaye şirketlerinin gerek tasfiyelerine gerekse tasfiyesiz infisah hallerine ve dönüşümlerine Türk Ticaret Kanunu hükümleri ile Kurumlar Vergisi Kanunu hükümleri paralel olarak uygulanır. Türk Ticaret Kanunu bu müesseseleri ilgilendiren hükümlerinin temel kaygısı , Şirket alacaklılarının ve ortaklık haklarının korunması iken, Kurumlar Vergisi Kanunu, sürdürülecek işlemlerin sonunda ortaya çıkan kazanç üzerinden Devlet Alacağıolarak vergiye ulaşmakla ilgilidir.
Subject our thesis is : Valuation and Accounting Transactions in Growth by Means of Mergers Between Corporations The growth level of corporations/ by / merger, is closely related to the economic, social and politic structure of the countries. Companies which are powerful and effective, with a high level of inter-corporation mergers are capable of directioning the socio-economical structure of countries that the have completed a certain level of development and have reached stability. The ability of corporations to maintain their continuity, to enhance their effectivity, to reach a reliable status in public opinion, and to be competitive in domestic and foreign markets is directly proportional to the level of merging (growth). Corporations are subject to tax at the stage of terminating their activities, as well as during the continuation of such activities. While termination may take the form of the association of economic and legal entity (Liquidation), it may also occur as the finalisation of the legal status whereas the economic entity continues under the body of another legal entity (Merger). Yet another possibility may be the continuity of existence by means of changing the legal framework without terminating the economic and legal entity (Transformation-Change of Denomination). At this point, liquidation means complete retirement from economic and legal business life, merger is the subsistence of economic existence while ending the legal entity, whereas transformation is the continuation of legal and economic life under another legal form. Provisions of Turkish Trade law and provisions of Corporate Tax Law are applied in parallel to both the liquidations and dissolutions without liquation and transformations of capital companies. While the principal worry of the provisions of Turkish Trade Law regarding such corporations is Protection of Company's creditors and partnership rights, Corporate Tax Law is related to reaching the tax resulting from the processes, as a State receivable.
Subject our thesis is : Valuation and Accounting Transactions in Growth by Means of Mergers Between Corporations The growth level of corporations/ by / merger, is closely related to the economic, social and politic structure of the countries. Companies which are powerful and effective, with a high level of inter-corporation mergers are capable of directioning the socio-economical structure of countries that the have completed a certain level of development and have reached stability. The ability of corporations to maintain their continuity, to enhance their effectivity, to reach a reliable status in public opinion, and to be competitive in domestic and foreign markets is directly proportional to the level of merging (growth). Corporations are subject to tax at the stage of terminating their activities, as well as during the continuation of such activities. While termination may take the form of the association of economic and legal entity (Liquidation), it may also occur as the finalisation of the legal status whereas the economic entity continues under the body of another legal entity (Merger). Yet another possibility may be the continuity of existence by means of changing the legal framework without terminating the economic and legal entity (Transformation-Change of Denomination). At this point, liquidation means complete retirement from economic and legal business life, merger is the subsistence of economic existence while ending the legal entity, whereas transformation is the continuation of legal and economic life under another legal form. Provisions of Turkish Trade law and provisions of Corporate Tax Law are applied in parallel to both the liquidations and dissolutions without liquation and transformations of capital companies. While the principal worry of the provisions of Turkish Trade Law regarding such corporations is Protection of Company's creditors and partnership rights, Corporate Tax Law is related to reaching the tax resulting from the processes, as a State receivable.