@article{2018,title={A CASE STUDY ABOUT CORPORATE TAX PERCEPTION IN ERZİNCAN PROVINCE},abstractNode={The corporate tax which is taken from incomes of some institutions and organizations that have legal personality has emerged and developed apart from income tax in order to finance the increasing public expenditures after the First World War. Developments in the area of corporate income tax in the world in parallel to in Turkey also experienced some improvement and the corporate tax rates have been reduced over the years. While the rate of corporate tax was 50% when it emerged, this rate is 20% nowadays. As long as the rate of tax is lowered, the amount of tax that the taxpayers pay will decrease and the negative effects of the corporation tax on the taxpayer will also decrease. But whatever the tax rate is decreased, corporate tax has some economic effect on taxpayers. These effects are in practice; saving, cost, expenditure, investment, borrowing, etc. A survey covering Erzincan province was carried out in order to reveal the economic effects of the corporate tax. In addition, the study was supported with the fieldwork and the analysis and results of the fieldwork were evaluated in detail.},author={Yakup TARCAN-- Ali ÖZER},year={2018},journal={The Journal of Social Sciences}}