Micro and macro tax planning: Its place and importance in the Türkiye tax system

Tax is a mandatory payment collected by the state from individuals and legal entities to cover the costs of general services. When considered from the taxpayers perspective, tax means loss of income, and taxpayers aim to minimize this loss by paying less tax within the framework of the law. The implementation of this idea is achievable through tax planning. Taxpayers engage in micro tax planning to pay less tax, while the state engages macro tax planning to increase tax revenues. The state provides some facilities to reduce the tax burden of taxpayers for reasons such as tax affordability and the development of the country's economy, and taxpayers pay less tax within the possibilities provided by the law in this way. Taxpayers plan according to modern management methods and establish a consistent decision-making mechanism against future risk situations. Businesses operating in today's competitive market environment need to develop plans in various areas according to their goals and strategies in order to reduce costs as much as possible and increase profitability. The state conducts tax planning to recoup expenditures through taxation. In this study, micro and macro tax planning are examined in terms of the Türkiye tax system. In our country, the Income Tax Law No. 193 includes exemptions and exceptions in taxation, the Tax Procedure Law No. 213 includes tax loss, irregularities and special irregularity penalties, depreciation, worthless receivables application, and the Corporate Tax Law No. 5520 includes loss offsetting, other discounts, legally accepted and non-accepted expenses, reduced corporate tax, exemptions and exceptions, and exception applications in industrial property rights. As a result of the study, it has been observed that micro and macro tax planning tools are used in the countries examined, and there are similar applications in the Türkiye tax system as in other countries, and suggestions have been made in terms of increasing the usability of tax planning applications. Keywords: Macro Tax Planning, Micro Tax Planning, Tax, Tax Planning.