Özet:

Tax planning refers to the efforts of the taxpayers to determine the relationship between the taxpayer's possibilities and the required taxes, and to minimize the amount of taxes required to be paid by means of non-contrary initiatives and practices. Taxes are regarded as a cost element in terms of taxpayers. So taxpayers are going to make tax planning by reason of decreasing tax payments and hence tax burdens, raising after-tax revenues, increasing their competitive power in the global competition environment, unregistered economy. In this respect, various methods can be used in our tax laws such as exemptions, exemptions and deductions for discounts, selecting the appropriate depreciation method, rediscounting receivables and debt securities, refunding funds, reserving doubtful receivables. In this context, the transfer institution which is included in the Corporate Tax Law (CTL) can also be used as a tax planning tool. According to article 19/1 of the CTL, the transfer is the transactions carried out by the acquirer over the registered values of the full-fledged taxpayer institutions and as a whole. According to article 9 of the CTL, the losses arising from the commercial activities of the institutions can be deducted from the gains arising in subsequent periods if certain conditions are met. From this point of view, it seems that the transfer facility is one of the tools that can be used in terms of businesses planning to make tax planning. Taxpayers will be able to use this as a tax planning tool because they will have the opportunity to pay less tax by making use of the transfer establishment.

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