VERGİDEN KAÇINMA YÖNTEMLERİ ÜZERİNE BİR SAHA ARAŞTIRMASI
A FIELD STUDY ON TAX AVOIDANCE METHODS

Summary/Abstract: In the globalizing world, we can clearly say that multinational companies make great effort in order to increase their profits in different countries. One of the most practical ways is to reduce the amount of tax that they will pay by seeking legal ways without breaking the law. Although this situation provides a great profit to the businesses, it also causes the same losses of income for the countries in which they operate. The same situation is valid for individuals. In order to pay less tax individually, we can reduce our tax burden by making some legally valid contracts. The main purpose of this study is to explain the concept of tax avoidance theoretically, to examine the methods of tax avoidance, which tax-veiling methods that taxpayers generally use and to show how businesses can gain financial advantage with sample accounting records. Data of obtained from by using face-to-face questionnaires method applied are interpreted with frequency analysis and cross tables on 385 participants who the income taxpayers of Diyarbakır province. According to the obtained results; the majority of the taxpayers have seen to tax avoidance as a rational behaviour.

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