This study examines the impact of transfer pricing, deferred tax expense, profitability, capital intensity, and leverage on tax avoidance for BIST50 firms in Türkiye from 2014 to 2023. Using panel data and the PMG-ARDL model, the findings reveal that deferred tax expense, capital intensity, and profitability negatively affect the effective tax rate (ETR), while transfer pricing has a positive and significant impact. Leverage shows no significant effect. The results indicate that firms use strategic tools like depreciation and R&D to reduce tax burdens, suggesting that tax avoidance is a complex, firm-level issue requiring policy attention.
Meral Gündüz (Fri,) studied this question.