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Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi

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  • Tuba DERYA-BASKAN
  • Eda BALIKÇIOĞLU

Abstract

Firms succes, assets and lialibilities are important determinants of the development process of countries both tax revenues and investments. The aim of our study is to research the effect of firm components such as liquidity, firm size, firm level and capital structure open joint manufacturing companies’ taxes that paid in our country. In this regard 10 open joint manufacturing companies examined for the period of 2010-2016 data taken from Public Disclosure Platform (KAP) using dynamic panel data. At the end of the study firm size, firm performance and capital structure has an impact of taxes paid by open joint manufacturing companies.

Suggested Citation

  • Tuba DERYA-BASKAN & Eda BALIKÇIOĞLU, 2018. "Firma Bileşenlerinin Halka Açık Perakende Firmalarında Kurumlar Vergisine Etkisi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(37).
    • Handle: RePEc:sos:sosjrn:180312
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax; Firm Performance; Capital Structure; Firm Size; Dynamic Panel Data.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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