Özet:

Until today, both national and international area many legal regulations on thin capitalization and disguised income distrubition have been made with the aims such as ensure the financial statements give correct information to users, protect tax income of government and increase the capital markets’ development level. However, even they discourage with legal regulations, thin capitalization and disguised income distrubition applications are common in today’s business life. In this study, we have intended to determine the prevalence of thin capitalization and disguised income distrubition applications, and we deal with related terms and legal legislation. In our research, financial statements of 36 companies in ISE 50 index was investigated and the importance of the provisions of the Numbered 6102 Turkish Commercial Law on thin capitalization and disguised income distrubition for these companies financial statements were discussed. As a result of our research, we determined that financial statements of companies in ISE 50 have related parties’ receivables and liabilities in short term and long term trade receivables, but there were not any note regarding arm’s length principles. Moreover, reporting related parties’ receivables in short term and long term other receivables point that some difficuities maybe experienced regarding harmonize with the Number 6102 Turkish Commercial Law.

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