A Model Approach for Taxation Management: A Case Study in Airline Industry, Turkey

Taxation management is applicable only if there are perishable goods. Perishability is considered as a time value item depending on the definite time for example for airlines departure time for hotels a night reserved to customers. After due date the good is lost forever. So up to due date it is tried to be accepted more high priced customers' reservations. Market segmentation is important property for the taxation management. The study contains simple basic concepts that are used in taxation management are mentioned. Preconditions, ingredients, boundaries, environment of taxation management are explained. At the end of the first part the contribution of operations researchs is explained and an illustrative problem about'taxation management' ability to adapt other sectors is showed for a simple examination.Taxation management in Turkey is applied more effective in Y airline Company. In this study,Y airline company had been the model that is tried to be focused on. The study result tried to be adapted in othersectors' applications field and taxation management's effect on the profit is investigated.