KURUM VE KURUMSALLAŞMA KAVRAMI
“Evlilik, aile, ortaklık, mülkiyet gibi köklü bir yapıyı içeren, genellikle devletle ilişkisi olan yapı veya birlik, müessese” olarak tanımlanmaktadır

He was born in Istanbul in 1986. He graduated from the Department of Finance at the
Faculty of Economics and Administrative Sciences at Marmara University in 2008,
and subsequently completed his master's degree in the Department of Financial Law
at the Institute of Social Sciences at Marmara University in 2012. Ahmet AYANOGLU
completed his doctoral studies in the Department of Accounting and Auditing at the
Institute of Social Sciences at Istanbul Commerce University in 2023.
Ahmet AYANOGLU began his professional career by passing the exam held by the
Ministry of Treasury and Finance in 2009 and joining the Tax Audit Board. Between
2010 and 2015, he served as a “Tax Inspector” responsible for tax audits,
inspections, audits, and investigations; between 2015 and 2017, he served as an
“Education Coordinator” responsible for planning, coordinating, and implementing
professional training programs for Tax Inspectors and Tax Inspector Assistants; and
from 2017 to 2025, he served as “Deputy Director” responsible for human resources,
whistleblower commissions, inspections, investigation procedures, and administrative
and financial affairs. During this period, Ahmet AYANOGLU was appointed as “Chief
Tax Inspector” in 2022 by Presidential Decree No. 2022/298.
Ahmet AYANOGLU, with his comprehensive scientific study titled “The Importance and Impact of Audit Committees in Corporate Governance,” which is the first of its kind in Turkey regarding Audit Committees, which are legally required to be established in publicly traded companies listed on the BIST Corporate Governance Index, has been awarded the “2024 Internal Audit Awareness Special Award” by the Turkish Institute of Internal Auditors (TIDE). Ahmet AYANOGLU has been awarded the “2024 Internal Audit Awareness Special Award” by the Turkish Institute of Internal Auditors. This award is highly significant in terms of ensuring the development and improving the quality of corporate governance and audit committees in Turkey within the framework of national and international methodologies, standards, and practices, increasing the corporate reputation and investment value of companies, and raising awareness in the business world on this subject. In this context, audit committees play a significant role in building a strong, reliable, dynamic, and sustainable audit and management structure within companies, enabling the board of directors to fulfill its duties and responsibilities in a sound manner, and contributing to the development of corporate governance within companies. They are essentially the guarantor of corporate governance, playing a key role in adding value and stability to companies. and stability to company management and operations, and plays an important role in developing the concept of corporate governance in companies and acting as a guarantor of corporate governance. With his deep knowledge, expertise, and vision regarding audit committees, Ahmet AYANOGLU has become one of the leading figures in this field.
Ahmet AYANOGLU's work and views on audit committees, which play a significant role in bringing trust, value, and stability to corporate governance and operations and are essentially the cornerstone of corporate governance, have been featured in “Ekonomim Newspaper,” “Dünya Newspaper,” “Ekonomist Magazine,” and “Corporate Governance Magazine.”


In addition to his roles as an auditor and manager, Ahmet AYANOGLU has
also been involved in academic and scientific work. He has published
professional articles and research on taxation, accounting, auditing, and
corporate governance in peer-reviewed journals such as Vergi Dünyası, Vergi
Raporu, Yaklaşım, Lebib Yalkın, and Mali Çözüm.
-The Strategic Role and Importance of Audit Committees in Publicly Traded
Companies (Corporate Governance Journal / December 2025)
-Corporate Governance Practices in Companies According to the Turkish
Commercial Code (Beykent Law Faculty Journal / December 2023)
-The Historical Development and Reasons for the Emergence of Corporate
Governance in Companies (Tax Report Journal / August 2022)
-The Expense Nature and VAT Deduction of Late Fees Applied Due to Non-
Payment of Electricity, Water, Telephone, and Natural Gas Consumption Fees
on Time (Tax World Journal / February 2017)
-The Nature of Expenses for Tips Given by Customers and Their Status in
Relation to Income Tax (Tax World Journal / August 2016)
-The Nature of Expenses for Unwon Bids (Tax World Journal, June 2016)
-Can Scholarships Given to Students Be Written Off as Expenses? (Yaklaşım
Magazine / February 2016)
- Analysis of Donations and Aid Collected via Short Message Service (SMS) in
Terms of VAT and Special Consumption Tax (Mali Çözüm Magazine /
December 2015)
-Analysis of Gifts Given to Customers by Shopping Centers Through Lotteries
in Terms of VAT (Lebib Yalkın Magazine / April 2012)
- Fraud in Tax Law (Dialogue Magazine / January 2012)
- The Concepts of Tax Avoidance and Tax Evasion in the Turkish Tax System
(Legal Financial Law Journal / January 2012)
-Waiver of Tax Debts and Penalties Due to Earthquakes and Similar Natural
Disasters (Tax Report Journal / January 2012)
-The Relationship Between Tax Law and Other Branches of Law (Tax Report
Journal / September 2011)
-Analysis of Free Zones in Terms of the Value Added Tax Law (Tax Report
Journal / July 2011)

“Evlilik, aile, ortaklık, mülkiyet gibi köklü bir yapıyı içeren, genellikle devletle ilişkisi olan yapı veya birlik, müessese” olarak tanımlanmaktadır

Günümüzde her alanda yaşanan hızlı değişim ve gelişim süreçleri ile ekonomik aktivitelerde yaşanan dalgalanmalar göz önünde bulundurulduğunda, şirketlerin varlıklarını ve faaliyetlerini sürdürülebilir kılmaları için kurumsallaşmaları adeta zorunlu hale gelmiştir

Misyon kavramı ise, bir şirketi diğer şirketlerden farklılaştıran uzun dönemli amaç ve görevlerdir.

Kurumsal yönetim; şirket yönetimi ile hissedarlar ve paydaşlar arasındaki ilişkileri düzenleyen kurallar bütünüdür.

Bu kriz farklı ülkelerde farklı tarihlerde sona ermiş olup, ekonomide ve şirket yönetiminde yeni yaklaşım ve modellerin de temelini teşkil etmiştir

Geleneksel yönetimde ise şirket sahipliği “kurucu ana sermayedar” anlamına geldiğinden, kararlar ve uygulamalar şirket sahibinin iradi ve takdiri kararlarına bağlı bulunmaktadır.

Bu nedenle yönetim kurulu, artan görev ve sorumluluklarını yerine getirmek için tek bir komitenin yeterli olmadığı durumlarda birden fazla komite de oluşturulabilmektedir
You can contact me by filling out the contact form or through the channels below.