Tax planning in the enterprises within the scope of corporate tax law

Tax planning is to try to realize the legal framework to minimize the taxes paid by the enterprises for participation in public finance. As a result of the purpose of maximizing the profit, which is one of the main objectives of the enterprises, it is of great importance to reduce the tax burden, which is accepted as a cost, an expense and profit reducing element by enterprises. Together with the phenomenon of globalization, capital flows between countries have also accelerated. For multinational companies that want to make tax planning, it is necessary to develop planning strategy considering not only national legislation but also international tax legislation. Planning can be made for all tax types. In this study, tax planning is tried to be explained under four main headings based on corporate tax. Tax planning and alternative ways have been mentioned, the importance and methods of tax planning have been emphasized in terms of enterprises, international tax planning strategies have been mentioned in terms of Turkish Corporation Tax, and finally, the implementations that impose restrictions on tax planning in the corporate tax law have been tried to be explained.