The aim of this study is to reveal whether organizational culture has a moderating role in the effects of job demands - job resources and psychological contract on in-role and extra-role performance. In the research, a quantitative research technique was used by using a questionnaire, which is a systematic data collection method, to 528 employees in the furniture and informatics sector operating in Kayseri. Using the obtained data, validity, reliability and hierarchical regression analyzes were performed. The results of the analysis revealed that organizational culture has a regulatory role in the effects of job demands – job resources and psychological contract on in-role and extra-role performance. This study is important in terms of revealing whether organizational culture has a regulatory role in the effects of job demands – job resources and psychological contract in in-role and extra-role performance and sheds light on this gap in the literature.

Özet Nakit havuzlama yöntemi, grup sirketleri arasinda nakit denklestirilmesi amaciyla, sirketlerin faaliyetleri sonucunda meydana gelen nakit fazlasinin ortak bir havuzda toplanmasi, grup içinde yer alan ve nakit ihtiyaci olan sirketlerin ise bu havuzdan faydalanmasina imkan saglayan bir uygulamadir. Vergi mevzuatinda yer alan hükümlere göre grup sirketlerinin hukuki statüsü “iliskili kisi” tanimina göre degerlendirilmektedir. Bu baglamda nakit havuzundan saglanan borçlanmalar örtülü sermaye üzerinden kur farki hariç olmak üzere, faiz ve benzeri sekilde gerçeklesen ödemeler veya hesaplanan tutarlar, örtülü sermaye sartlarinin olustugu hesap döneminin sonu itibariyla dagitilmis kar payi sayilmaktadir. Ancak son dönemde uygulamada ve yargi kararlarinda örtülü sermaye kapsaminda borç veren sirket nezdinde elde edilen faiz gelirlerinin kar payi sayilabilmesi için, borç kullanan ve bunun karsiliginda faiz ödeyen sirketin mali karinin bulunmasi diger bir ifadeyle zarar beyan etmemis olmasi sarti benimsenmistir. Bu noktadan hareketle çalismanin amaci, Türkiye’de holding bünyesinde yer alan grup sirketlerinin nakit havuzlama yöntemiyle finansman ihtiyaçlarini vergi planlamasi yaparak karsilayip karsilamadiklarini özelge ve yargi kararlari çerçevesinde vaka çalismasi ile ortaya koymaktir. Yapilan vaka analizi sonucunda bir holding bünyesinde yer alan grup sirketlerinin ortaklarina dagitmasi gereken nakit fazlaliklarini, vergi planlamasi yapmak suretiyle vergi ödemeden grup içinde mali kari bulunmayan diger grup sirketlerine (zarar beyan eden) aktardiklari tespit edilmistir. Anahtar Kelimeler Nakit Havuzlama Örtülü Sermaye Vergi Planlamasi Finansman Ihtiyaci ABSTRACT: The cash pooling method is an application that allows the companies within the group to benefit from this pool in order to balance the cash between the group companies, and to collect the excess cash resulting from the activities of the companies in a common pool. According to the provisions of the tax legislation, the legal status of the group companies is evaluated according to the definition of "associated person". In this context, the borrowings obtained from the cash pool, excluding the exchange difference over the disguised capital, payments realized in the form of interest and similar amounts or the calculated amounts are considered as distributed profit shares as of the end of the accounting period in which the disguised capital conditions are met. However, in the last period, in practice and in judicial decisions, in order for the interest income from the lender company to be counted as a profit share, it has been adopted that the company that uses debt and pays interest in return must have a financial profit, in other words, it should not have declared a loss. From this point of view, the aim of the study is to reveal whether the group companies within the holding structure in Turkey meet their financing needs by means of cash pooling, through tax planning, with a case study within the framework of rulings and judicial decisions. As a result of the case analysis, it has been determined that the group companies within a holding structure transfer the excess cash they need to distribute to their partners, by making tax planning, to other group companies (which declare a loss) without paying taxes. Keywords: Cash Pooling, Thin Capitalization, Tax Planning, Funding Need.