Micro tax planning in terms of corporate tax payers in Turkey

Many factors are influential in shaping the attitudes and behaviors of taxpayers against the tax income which is among the important income items of public services financing. The corporate tax, which has a significant share in tax revenues, plays a role in shaping the production, investment and savings decisions of the corporate taxpayers who act with the profit motive in economic life. In this context, it is observed that the taxpayers who are competing in national and global markets have applied micro tax planning methods. In this study, individual factors and environmental factors that affect taxpayers' attitudes and behaviors are explained and passive and active responses of taxpayers are examined. Subject of tax, taxpayers, types of tax liability, exemptions and exceptions are theoretically considered according to arrangements being implemented in Turkey in the Corporate Tax Law and the share of general tax revenues of corporate tax in Turkey is evaluated. In our study after the tax planning has been defined, the reasons and methods of the micro tax planning which has been defined as the use of the rights provided by tax laws to the taxpayers in order to minimize the tax burden has been examined. Corporate tax planning methods applied by tax payers in Turkey has been announced. It is analyzed by examples of International tax planning. It also has been analyzed by examples of International tax planning. This study has the last part that gives solutions this issues.