No abstract

Birçok alanda gözlenen risk, şirketlerin iş faaliyetleri için sonuçları bilinmeyen durumlar yaratır. Bu yüzden diğer alanlarda olduğu gibi vergi riskinin de tespit edilmesi ve yönetilmesi önemlidir. Vergi riski; istenmeyen vergi sonuçları, finansal kontrol ve raporlamadaki zayıflıklar olarak ortaya çıkar. Bu çalışma, şirketlerde vergi riski algısını ve vergi riskinin yönetilebilirliğini ölçmeyi amaçlamaktadır. Bunu ölçmek için Elgood, Paroissien ve Quimby (2004), Wunder (2009) ve Gmeiner (2009) çalışmalarındaki sorular kullanılarak oluşturulan ölçek, daha fazla vergi riski taşıdığı kabul edilen bağımsız denetime tabi şirketlerin mali işlerden sorumlu yöneticilerine uygulanmıştır. Sonuçlar frekans analizi ve t-testine tabi tutulmuştur. Analiz sonuçlarına göre vergi planlaması yapan, kurumsal risk yönetimi uygulayan ve yurtdışı iştirake sahip şirketlerin vergiyle ilgili daha iyi izleme ve raporlama prosedürlerine sahip olduğu ortaya çıkmıştır. Şirketlerin en çok yönetim riski ve itibari risk konusunda sorun yaşadıkları tespit edilmiştir. Vergi riski yönetimi uygulamak isteyen şirketlerin özellikle vergi birimini iyi yapılandırmalarında ve uzman personel çalıştırmalarında yarar vardır.

Taxes are the economic values that are received by the governments voluntary and the tax authorities under the enforcement according to the rules specified by the law. As tax is the most important source of income of the state, the approaches that strengthen tax awareness and increase tax compliance have become important for the revenue administrations. Tax literacy can be defined as having the ability to know and understand the tax-related issues, to follow them, to follow the developments, and to carry out their personal budget in the best way by considering the tax debts to be paid.This study highlighted the importance of factors that determine the tax compliance in tax literacy and examined arrangements and projects related to tax literacy in the OECD countries and the United States and projects and researches related to tax literacy in Turkey are presented. In the study, it was concluded that the level of tax literacy in our country was not very good and suggestions were made about the activities that could be carried out to increase tax literacy.

The taxation power of governments affects companies' business activities. For this reason, the legal limit of tax law must be known by taxpayers. Uncertainty, frequent changes, and interpretation differences in the tax field and reporting reveal tax risks. Today, companies, especially large ones, accept tax risk as a part of the risk management process. Focusing on tax risk management, this chapter presents the discussions on various definitions of tax risk and on the tax risk categories, factors that affect tax risk. The applicability of tax risk management is evaluated from the following perspectives in the chapter: empirical analyses conducted in different countries, tax control framework, and tax risk management practice in various countries. As a result, tax risks are manageable with the support of cooperative compliance models of revenue administrations in countries, the necessity of corporate governance principles, the situation of legal regulations, and the increasing risk management experience of especially large companies.