Analysis of the use of exemption, exclusions and discounts in income taxes as a tax avoiding tool

Taxes are the most commonly applied income of states to finance public expenditures. For the taxpayers, taxes are a burden that the state receives based on force, and they do not want to pay because they do not see individual benefits in return. As a result of these considerations, taxpayers try to react against taxes in order to minimize the tax burden on them. One of these reactions is tax avoidance. Taxpayers can avoid tax by taking actions that will minimize the tax burden on them or do not create any tax burden without violating the law. One way of doing this is to take advantage of the exemptions, exceptions, and discounts that the law gives them. In this study, whether taxpayers use exemptions, exemptions, and reductions in the laws for tax avoidance purposes and their perspectives on these practices are examined. Within the scope of the thesis, 436 questionnaires were applied to the professionals in Bursa. The data obtained as a result of the survey was subjected to factor analysis. According to this analysis, the professional exemption of taxpayers in Turkey to refrain from tax exemptions and discounts are the essential factor in terms of their use as a tool "Benefit Opportunities" that have been identified. Therefore, the study revealed that taxpayers use exemptions, exemptions, and reductions for tax avoidance whenever possible.