Evaluation of tax basis according to corporate tax law: Applications in Turkey

During the historical development period, taxes are mainly the economic nominals began to have been collected in order to meet the common needs of the citizens beginning from the times they have started to exist as a society. In this period, while at first taxes were collected as tributes of individuals to the King on voluntary basis, with the increasing govermental conception, voluntariness principle changed itself into mandatory payment. The changing govermental view, the diversification of social and economic structure and the alteration that occurs on the ideological and moral norms people adopt are amongst the very essential reasons of the transformation taken place.In taxing, there are two parties. One of these parties is the goverment who wants to draw an income depending on the compulsive principles and the other is the tax debtor, in this case, the individuals that have the liability. The main goal of the individuals and corporations that are considered to be the tax debtors is being able to pay the minimum tax by taking benefit of the legal and illegal methods they are entitled to. Thus, costs and allowances are the legal rights that goverments entitle to the individuals. Nowadays, the liables who desire a lower tax base, refer to consultancy and counselling services by dispensing of huge amounts in order to take benefit of these rights they are entitled to as much as possible.This study aims to determine the basis of taxation in Corporation Income Tax that takes place in the Turkish Law System. To this end, expenses, allowances and allowances that are not accepted under the law entitled to liables are considered as a whole and the subject is attempted to be examined with its inadequacies being enriched with tax ruling, examples and the assessments of the Council of State.Key Words : Basis of Taxation, Expenses, Allowances.