R&D EXPENDITURES AS A TOOL FOR TAX PLANNING

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R&D EXPENDITURES AS A TOOL FOR TAX PLANNING

Journal Title: The Journal of International Social Research - Year 2015, Vol 8, Issue 37

Abstract

Tax is a major cost factor for both individuals and businesses. In this case, benefiting from advantages of deductions, in other words making tax planning is considered to be important for taxpayers in order to reduce the tax burden. Tax planning is legal in law as an appropriate behavior. In particular, companies making tax planning in the areas of corporate tax can minimize their tax burden by benefiting from the items of expenses and deductions. In recent years, research and development activities, which are some of the deduction items, are considered to be one of the most popular tax planning tools. Therefore, from this point of view, we have investigated the effectiveness of R & D expenditures, which are some of the deduction and expense items, as a tax planning tool.

Authors and Affiliations

Mehmet NAR

Keywords

TÜRKÇE VE SINIF ÖĞRETMENLİĞİ ÖĞRENCİLERİNİN TÜRKÇEYİ ETKİLİ KULLANMA YETERLİLİKLERİNİN DEĞERLENDİRİLMESİ

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EP ID EP267205
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