To browse Academia. Tuba Kor. Aren, S. Biomaterials and Tissue Engineering Bulletin, Ophthalmic Plastic and Reconstructive Surgery, Linguistica sine finibus. Estudis dedicats a Montserrat Batllori Dillet, Agriculture and Biology Journal of North America, Log in with Facebook Log in with Google. Remember me on this computer. Enter the email address you signed up with and we'll email you a reset link. Need an account? Click here to sign up. Cevdet A. Vision Uni. Contact: Prof. The author s is are the sole responsible for the opinion and views stated in the articles. And this plan is entered into force by obvious criteria. The tax planning should be done by considering the social benefit. Hence, it can be stated that public interest lies on the foundation of social benefit. In other words, the factor of public interest should be prioritized at the beginning level of tax planning. When looked Turkish tax system in terms of corporate tax, it is seen that corporate tax still has a potential for taxation. However, when state makes tax planning by increasing the rate of corporate tax, it can meet a serius opposition. Thus, the state can relieve this opposition by increasing the share of businesses in the scope of public 0531 456 1641 Escort. Also, the incomes obtained by corporate tax can increase the disposable incomes of individuals as transfer expenditures. In addition to this, the number of taxpayers of income tax are more than taxpayers of corporate tax. Accordingly, political power can realize the vote maximization by this way. In this 0531 456 1641 Escort, by using this perspective, it is concluded that the factor of public interest can be reached by obeying the taxation principles of fairness, equity, accuracy and certainty and by providing economic efficiency. Key Words: Tax planning, public interest, economic efficiency, corporate tax. Grafik 3. Grafik 4. Kaynak: Macmillan and Tampoe, Tablo 2. Grafik 6. New York: St. Martin's Press. Aktan, C. Altay, A. Kamu Maliyesi. Atay, E.
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