Anonim şirketlerde birleşme işlemlerinin Türk ticaret kanunu, vergi kanunları ve Türkiye finansal raporlama standartları açılarından incelenmesi, karşılaştırılması ve bir Türkiye modeli önerisi geliştirilmesi
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Dosyalar
Tarih
2022
Yazarlar
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Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu tez çalışmasının konusu, anonim şirketlerde birleşme işlemlerinin Türk Ticaret Kanunu, Vergi Kanunları ve Türkiye Finansal Raporlama Standartları çerçevelerinden açıklanmasıdır. Ülke ekonomilerinin gelişmesinde o ülkedeki şirketlerin etkisi çok fazla olmakta; güçlü finansallara sahip ve iyi yönetilen şirketler ülkelerin kalkınmasını pozitif etkilemektedir. Şirketlerin güçlü finansal yapılara sahip olmaları için; kar elde etmeleri ve sürdürülebilir bir şekilde büyümeleri gerekmektedir. Belli büyüklüğe ulaşan şirketler için ise birleşme veya satın alma kaçınılmazdır. Bu çalışmada, birleşme işlemleri özellikle anonim şirketler çerçevesinden ele alınmıştır. Çünkü, 6102 sayılı Türk Ticaret Kanunu’nda anonim şirketler için sağlanan; tek kişi ortak ve tek kişi yönetim kurulunda temsil imkanı sonrasında, sermaye şirketleri içinde anonim şirketlerin yerinin her geçen gün artması beklenmektedir. Bu tez çalışması beş bölümden oluşmaktadır. İlk bölümde, birleşme ile ilgili kavramlar, birleşme nedenleri, türleri, tarihsel süreç içinde birleşmenin gelişimi ve birleşmede başarı ve başarısızlığı etkileyen unsurlar açıklanmıştır. İkinci bölümde, birleşme işlemleri Türk Ticaret Kanunu açısından incelenmiştir. Ayrıca, anonim şirketlerin diğer şirketlere göre avantajları açıklanmıştır. Çalışmanın üçüncü bölümünde, birleşme işlemleri vergisel mevzuat açısından ele alınmıştır. Birleşme işlemlerinin muhasebeleştirilmesi, Kurumlar Vergisi Kanununda yer alan (vergili birleşme ve vergisiz birleşme) düzenlemelere göre detaylı olarak incelenmiştir. Dördüncü bölümde, birleşme İşlemleri Türkiye Finansal Raporlama Standartları’nda yer alan TFRS 3 İşletme Birleşmeleri Standardı (TFRS 3) açısından incelenmiştir. TFRS 3’e göre birleşme işlemlerinin nasıl gerçekleştiği ve birleşme durumunda kullanılacak muhasebe yöntemleri ele alınmıştır. Beşinci bölümde ise; farklı kanunlarda düzenlenen birleşme işlemleri arasındaki farklılıklar karşılaştırılacak ve uygulamada görülen önemli sorunlar ile bunlara yönelik çözüm önerileri ele alınacaktır. Tezin nihai amacı ise; Türkiye’deki en çok tercih edilen birleşme yöntemi olan devir hükmünde (vergisiz) birleşmeden hareketle, bir Türkiye modeli önerisi geliştirmektir.Bu birleşme model önerisinin uygulanması sonucu; şirketlere, devlete ve finansal tablo kullanıcılarına olan faydaları ele alınmıştır. Anahtar Kelimeler: Birleşme, devralma, TFRS 3
Examınation and Comparison of Merger Transactions in Joint Stock Companies in Terms of Turkish Commercial Code, Tax Laws and Turkish Financial Reporting Standards and Development of a Turkish Model ProposalThe subject of this thesis study is to explain the merger transactions in joint stock companies from the frameworks of Turkish Commercial Code, Tax Laws and Turkish Financial Reporting Standards. The influence of the companies in the countries is very much in the development of the economy of that country; Companies with strong financials and well-managed have a positive impact on the development of countries. In order for the companies to have strong financial structures; they need to make a profit and grow sustainably. For companies that reach to a certain size, mergers or acquisitions are inevitable.In this study, merger transactions are discussed especially within the framework of joint stock companies. After the opportunity of one-person shareholder and representation by one person in the board of directors, provided for the joint stock companies in the TCC No: 6102, the place of joint stock companies in capital companies is expected to increase day by day.This thesis study consists of five sections. In the first part, the concepts related to the merger, the reasons for the merger, the types, the development of the merger in the historical process and the factors affecting the success and failure in the merger are explained. In the second part, the merger transactions are examined in terms of the Turkish Commercial Code. In addition, the advantages of joint stock companies over other companies are explained. In the third part of the study, merger transactions are discussed in terms of tax legislation. The accounting of merger transactions has been examined in detail according to the regulations in the Corporate Tax Law (tax included mergers and tax-free mergers). In the fourth section, merger transactions are examined in terms of IFRS 3 Business Mergers Standard (IFRS 3) in the Turkish Financial Reporting Standards. How the merger transactions took place according to IFRS-3, and the accounting methods to be used in the event of the merger were discussed.In the fifth part; the differences between the merger transactions regulated in different laws will be compared and the important problems seen in practice and the solution proposals for them will be discussed.The ultimate aim of the thesis is; to develop a proposal for a Turkey model based on the takeover mergers (tax-free), which is the most preferred merger method in Turkey. As a result of the implementation of this merger model proposal; the benefits, to companies, to the government and to the users of financial statements are discussed.Keywords: Merger, Acquisition, IFRS 3
Examınation and Comparison of Merger Transactions in Joint Stock Companies in Terms of Turkish Commercial Code, Tax Laws and Turkish Financial Reporting Standards and Development of a Turkish Model ProposalThe subject of this thesis study is to explain the merger transactions in joint stock companies from the frameworks of Turkish Commercial Code, Tax Laws and Turkish Financial Reporting Standards. The influence of the companies in the countries is very much in the development of the economy of that country; Companies with strong financials and well-managed have a positive impact on the development of countries. In order for the companies to have strong financial structures; they need to make a profit and grow sustainably. For companies that reach to a certain size, mergers or acquisitions are inevitable.In this study, merger transactions are discussed especially within the framework of joint stock companies. After the opportunity of one-person shareholder and representation by one person in the board of directors, provided for the joint stock companies in the TCC No: 6102, the place of joint stock companies in capital companies is expected to increase day by day.This thesis study consists of five sections. In the first part, the concepts related to the merger, the reasons for the merger, the types, the development of the merger in the historical process and the factors affecting the success and failure in the merger are explained. In the second part, the merger transactions are examined in terms of the Turkish Commercial Code. In addition, the advantages of joint stock companies over other companies are explained. In the third part of the study, merger transactions are discussed in terms of tax legislation. The accounting of merger transactions has been examined in detail according to the regulations in the Corporate Tax Law (tax included mergers and tax-free mergers). In the fourth section, merger transactions are examined in terms of IFRS 3 Business Mergers Standard (IFRS 3) in the Turkish Financial Reporting Standards. How the merger transactions took place according to IFRS-3, and the accounting methods to be used in the event of the merger were discussed.In the fifth part; the differences between the merger transactions regulated in different laws will be compared and the important problems seen in practice and the solution proposals for them will be discussed.The ultimate aim of the thesis is; to develop a proposal for a Turkey model based on the takeover mergers (tax-free), which is the most preferred merger method in Turkey. As a result of the implementation of this merger model proposal; the benefits, to companies, to the government and to the users of financial statements are discussed.Keywords: Merger, Acquisition, IFRS 3
Açıklama
Tez (Doktora) -- İstanbul Ticaret Üniversitesi -- Kaynakça var.
KKX 1052/K37
KKX 1052/K37
Anahtar Kelimeler
Şirketler hukuku_Türkiye, Şirketler_Türkiye, Anonim şirketler_Türkiye, Corporation law_Turkey, Corporations_Turkey, Stock companies_Turkey, Hukuk
