Publication: Vergi düzenlemeleri kapsamında kobi birleşmeleri ve bir uygulama
Abstract
Küçük ve Orta Büyüklükteki İşletmeler (KOBİ), ulusal ekonomide her zaman önemli roller üstlenmişlerdir. Ekonomik büyümenin motoru olan KOBİ’ler, iktisadi faaliyet hacmi üzerinde önemli bir etkiye sahiptir. Ayrıca üretimde esnek yapılara sahip olan KOBİ’ler, ekonomik krizleri de büyük işletmelere göre daha kolay bir şekilde atlatabilmektedirler. Bu firmaların birleşerek daha güçlü yapıya sahip olmaları ve özellikle bu firmalardaki vergi dahil kamusal yüklerin hafifletilmesi amacıyla önlemler alınmalıdır. KOBİ’ler, Birleşme
Small and Medium Sized Enterprises (SMEs) have always taken significant roles in national economics. SMEs, which are the driving sector of economic growth, have an important effect on the economic activity. Besides, SMEs, which have flexible structures in the production process are able to manage economic crises more easily than Big Enterprises. Some measures should be taken for these companies to have a more powerful structure by combining, and especially for the purpose of lowering the public burdens on these companies including taxes. SMEs in Turkey, Merger
Small and Medium Sized Enterprises (SMEs) have always taken significant roles in national economics. SMEs, which are the driving sector of economic growth, have an important effect on the economic activity. Besides, SMEs, which have flexible structures in the production process are able to manage economic crises more easily than Big Enterprises. Some measures should be taken for these companies to have a more powerful structure by combining, and especially for the purpose of lowering the public burdens on these companies including taxes. SMEs in Turkey, Merger