Tax planning is the efforts of the taxpayers to minimize their own tax burdens, provided that they do not act in violation of any law in order to gain tax advantage. Tax planning; It should not be compared with the concepts such as tax evasion and tax avoidance. Because in tax planning, the taxable event has occurred and there is nothing contrary to tax laws. Businesses carry out tax planning studies in accordance with Value Added Tax, Special Consumption Tax and Customs Tax laws. Especially, exemptions, exceptions and tax deductions contained in the laws are often referred to as tax planning tools. Methods that can be used as tax planning tools in the tax procedure law are valuation, provision allocation, depreciation allocation and replacement fund.
Tax Planning, Expenditure Taxes, Tax Procedural Law, Exemptions and Exceptions.