The overview of corporate tax of accounting professionals: the case of Bursa

Corporate tax is generally applied as a flat-rate tax in OECD countries. It is seen that the corporate tax rate in developed countries is higher than in developing countries. However, the acceleration of the transition of global capital among countries, the intent of countries to attract foreign capital and to reduce the risk of flight of domestic investment to abroad increase the importance of corporate tax rates, which is one of the conditions that directly affect them. It is seen in recent years that the corporate tax rate is in downtrend in many countries, and our country has followed this trend with the amendments made in the corporate tax law, which was put into effect in 1950. While the Ministry of Finance frequently announces that the corporate tax rate will be reduced, the rate was increased from 20% to %22 in 2018. In this study, it will be discussed in accordance with the answers received from the questionnaire with the accounting personnel that how the tax revenues, tax compliance, informal economy, tax justice and foreign direct investment will be affected