Publication: A tax rewiew of financial statement items and a correlating field study to determine common tax evasion issues
Abstract
MALİ TABLO KALEMLERİNİN VERGİSEL ANALİZİ VE YAYGIN VERGİ KAÇAK KONULARINI SAPTAYAN BAĞLANTILI BİR ALAN ÇALIŞMASI Vergi incelemesinden maksat, ödenmesi gereken vergilerin doğruluğunu araştırmak, tespit etmek ve sağlamaktır. Bu çerçevede, vergi incelemelerinde finansal tablo kalemleri yönünden bir inceleme elemanının inceleyeceği konular, Vergi Usul Kanunu’nda düzenlenen değerleme ölçüleri yönünden varlık ve borçların değerlemesi ile vergiye tabi olma veya indirilebilir olma yönünden gelirler ve giderler (gelir ve giderlerin doğru olarak kategorize edilip/ edilmediği ve doğru bir şekilde kanunen kabul edilebilir veya kanunen kabul edilemez olarak sınıflandırılıp/ sınıflandırılmadığı) hususlarına ilişkin olabilir. Bu tezin amacı finansal tablo kalemlerinde, vergi incelemesi yönünden olası vergi kayıp/ kaçak konularını tespit etmek ve ortaya koymaktır. Araştırma, gelir ve kurumlar vergisi mükelleflerinin finansal tablo kalemlerinin vergi mevzuatı yönünden incelenmesine odaklanmıştır. Bunlara ilaveten gerek duyulduğunda Uluslar arası Muhasebe Standartları ve Amerikan Genel Kabul Görmüş Muhasebe İlkeleri de mukayeseli olarak ele alınmıştır. Finansal tablo kalemleri yönünden vergi incelemelerinde potansiyel olarak problemli alanlar tespit edilmesi ve ortaya konulması için literatür araştırması yapılmış, olası vergi kayıp/ kaçak konularının kapsamlı bir listesi çıkarılmıştır. Ayrıca vergi kayıp/ kaçaklarında yoğunlaşılan konuların ortaya çıkarılması için bir anket hazırlanmış ve bir alan çalışması yürütülmüştür. Hazırlanan anket, her bir olası vergi kayıp/ kaçak konusunun önem ve yaygınlık derecesini tespit etmek için seçilen inceleme elemanlarının görüşüne, 5’ten 1’e (en yaygından hiç yaygın olmayana) kadar derecelendirme kullanılarak sunulmuştur. Bu araştırma istatistiki bir çalışmadan ziyade, bir alana ait araştırma bulgularının değerlendirilmesine yönelik niteliksel bir çalışmadır. Literatür araştırması ve alan çalışması bulgularına göre vergi incelemelerinde karşılaşılması olası en önemli ve yaygın vergi kayıp/ kaçak konuları transfer fiyatlandırması yoluyla örtülü kazanç dağıtımı ve örtülü sermaye olarak ortaya çıkmıştır. Tezin sonuç bölümünde, literatür araştırması bulguları ve inceleme elemanlarınca karşılaşılabilecek önemli ve yaygın vergi kayıp/ kaçak konuları açıklanmıştır.
A TAX REVIEW OF FINANCIAL STATEMENT ITEMS AND A CORRELATING FIELD STUDY TO DETERMINE COMMON TAX EVASION ISSUES The aim of tax auditing is to inquire, determine and obtain an accurate tax amount that must be paid. Within this framework, from the perspective of basic financial statement items, the issues an auditor examines in tax audits may be related to assets & liabilities in terms of their valuation measurements as regulated in Tax Procedural Law and revenues & expenses in terms of their taxability and deductibility (whether revenues and expenses have been correctly categorized and classified as tax deductible and non-tax deductible items). The objective of this dissertation is to determine and reveal the probable deficiencies and discrepancies in financial statement items from the tax audit standpoint. This research was focused on the tax auditing for financial statements of individual and corporate income taxpayers from the standpoint of tax legislation. In addition to Turkish accounting and tax legislation, International Accounting Standards and US Generally Accepted Accounting Principles have been covered comparatively as needed. To determine and reveal potentially problematic areas which lead to tax evasion in basic financial statement items from the tax audit standpoint, a research of the literature was conducted; and a comprehensive list of probable tax deficiencies and discrepancies was drawn up. Furthermore a questionnaire was prepared and a field study was conducted to reveal the focal points of problematic tax deficiencies and discrepancies. In order to determine the importance and prevalence of tax discrepancies and deficiencies, this questionnaire was presented to selected tax auditors to get their opinions on the frequency of each item on a scale of one (none) to five (most common). This research is not a statistical study, but it is a qualitative research based on evaluation of specific area. According to the findings in the literature survey and the field study, the most common and important tax deficiencies and discrepancies could be faced in tax auditing were determined to be disguised profit distribution through transfer pricing and thin capitalization. In the concluding part of the dissertation, findings in the literature survey and the tax deficiencies & discrepancies which may be encountered by the tax auditors were discussed.
A TAX REVIEW OF FINANCIAL STATEMENT ITEMS AND A CORRELATING FIELD STUDY TO DETERMINE COMMON TAX EVASION ISSUES The aim of tax auditing is to inquire, determine and obtain an accurate tax amount that must be paid. Within this framework, from the perspective of basic financial statement items, the issues an auditor examines in tax audits may be related to assets & liabilities in terms of their valuation measurements as regulated in Tax Procedural Law and revenues & expenses in terms of their taxability and deductibility (whether revenues and expenses have been correctly categorized and classified as tax deductible and non-tax deductible items). The objective of this dissertation is to determine and reveal the probable deficiencies and discrepancies in financial statement items from the tax audit standpoint. This research was focused on the tax auditing for financial statements of individual and corporate income taxpayers from the standpoint of tax legislation. In addition to Turkish accounting and tax legislation, International Accounting Standards and US Generally Accepted Accounting Principles have been covered comparatively as needed. To determine and reveal potentially problematic areas which lead to tax evasion in basic financial statement items from the tax audit standpoint, a research of the literature was conducted; and a comprehensive list of probable tax deficiencies and discrepancies was drawn up. Furthermore a questionnaire was prepared and a field study was conducted to reveal the focal points of problematic tax deficiencies and discrepancies. In order to determine the importance and prevalence of tax discrepancies and deficiencies, this questionnaire was presented to selected tax auditors to get their opinions on the frequency of each item on a scale of one (none) to five (most common). This research is not a statistical study, but it is a qualitative research based on evaluation of specific area. According to the findings in the literature survey and the field study, the most common and important tax deficiencies and discrepancies could be faced in tax auditing were determined to be disguised profit distribution through transfer pricing and thin capitalization. In the concluding part of the dissertation, findings in the literature survey and the tax deficiencies & discrepancies which may be encountered by the tax auditors were discussed.