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Procedia - Social and Behavioral Sciences 229 (2016) 335 345

5th International Conference on Leadership, Technology, Innovation and Business Management

A Model Approach for Taxation Management : A Case Study In

Airline Industry, Turkey
Ayenur Erdila, Aye ztrkb, a

Yalova University, Yalova, 77000, 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.
Keywords:Airline , Market segmentation , Taxation management, Industry, Strategy

by Elsevier
Ltd. This
is an open access
under the CC
license of 5th International Conference on
by Elsevier
the International
Conference on Leadership, Technology, Innovation and Business Management

1. Introduction
Airlines sector is one of the basic foundation stone of economy because of effective influence on world trade and
tourism. Continual rivalry conditions in the world market place drives airlines to be more effective in renewal.
Taxation management technique makes segmentations by using the historical data by adding species of price
changeability. This technique makes seats sold and tries to maximize income as possible as much. Today exactly all
airlines use this technique.
In Turkey, Taxation management has been used for no longer. The only airline in Turkey that use cost management
tool in its operations is Y Airline firm. The Nowadays much news about airline rivalry is heard in local market in
Turkey. Y airline firm and other local firms are always in a competition in the local market. Local market is not only

Corresponding author. Tel. + 90-226-815-5318

fax. + 90-226-815-5318

E-mail address: erdil.aysenur@gmail.com

1877-0428 2016 Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license
Peer-review under responsibility of the International Conference on Leadership, Technology, Innovation and Business Management


Ayenur Erdil and Aye ztrk / Procedia - Social and Behavioral Sciences 229 (2016) 335 345

the single market that Y Airline firm must compete within, but also foreign market is more important market place for
Y Airline firm. To do this Y Airline firm is forced to include taxation management in its operations.
In the study, 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 study, the contribution of operations
research is explained and an illustrative problem about taxation managements' ability to adapt other sectors is showed
for a simple examination.Taxation management is examined in a wide area of applications in airlines sector.
Deregulation in the sector, fundamental features of service, basic concepts, relationship among Taxation management
with price, demand, and reservation systems, and tools of taxation management subjects are mentioned.
Basically, descriptions may be made such below;
Taxation Management (TM) is a management technique being utilized by an increasing number of service
industries in order to maximize the effective use of their available capacity and ensure financial success. It is extended
that the model to incorporate the diversion of passengers to lower-priced fare products as a result of their ability to
meet the additional restrictions imposed by airlines, and then demonstrate how seat inventory control can be used
to induce diverting passengers to 'sellup' to higher-priced fare products by applying booking limits.
-More specifically Donaughy (1998) mentioned that in the airline companies, TM can be considered to be the income
or yield per passenger mile, with yield being a function of both the price the airline charges for differentiated service
options (pricing) and the number of seats sold at each price (seat inventory control).
The airline firms are constrained by capacity, since unsold capacity cannot be stocked, it is lost forever. TM is just
selling an inventory unit of a piece of time. Taxation Management is often associated with income maximization
because of the inconsequential level of variable costs.
TM is used in industries which are capital intensive services which equate yield as maximization because of the
nature of high fixed costs.
2. Literature Review And Hypotheses
2.1. Market Segmentation
A basic premise in the development of yield management has been that the differentiated fare products
offered by airlines are targeted to distinct segments of the total demand for air travel in a market, each of which
compete for space .on a fixed capacity aircraft.
2.2. Historical Demand and Booking Patterns
The application of booking limits on the number of seat availability at different prices on the same flight allows
airlines to increase incomes. Effective seat inventory control by an airline depends on forecasts future booking. The
cost and taxation values associated with each fare type, and an ability to make systematic trade offs between booking
requests so as to maximize total flight incomes.
Most airline yield management seat allocation models require inputs of the expected demand by fare class, the
variance of this demand, and income value associated with the bookings expected in each class.
2.3. Pricing Knowledge
Kimes (2000) describes that in order to stimulate demand in periods of low demand, capacity constrained
organizations can offer discounted prices whereas during periods of high demand low rates can be closed off. If
airlines price their inventory incorrectly, they can end up with too few customers or too many customers of the wrong
kind. The optimization problem is to find, at each point in time, the optimal subset of fare classes to offer .
It is the purpose of this project to examine one of the most significant concepts taken from the finance literature,
option pricing, to explore pricing strategy for services that have a fixed availability and expiration date (perishable).
The abandonment option literature provides an opportunity to integrate the finance and marketing concepts into a
model for the pricing of perishable services
2.4. Overbooking Policy

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Benefits of airline overbooking are often measured by considering only the income gains attained for overbooked
(congested) flights, and ignoring the potential loss of incomes that may take place in other (un-congested) flights (i.e.,
the "gross" benefit). This study explores the "net" benefit of overbooking by considering income implications of
overbooking on both congested and un-congested flights
3. Information Systems
Great advances have taken place in the development of such systems within Operational Research in order for capacity
constrained organizations to answer the question of profit optimization
3.1. Multiple Units of Inventory
Prices can be fixed (one price for the same service for all customers for all times) or variable (different prices for
different times or different customer segments). Duration can be predictable or unpredictable.
3.2. Rate Structure
This structure is shown below in Fig l. A multiple set of pricing structures can alienate the customer an cause
confusion. The customer does not understand the process and eventually looks for alternatives. The process is
perceived by the customer as unfair.






Low marginal

Price sensitivity

Network effect

Fig 1.Demand & Supply Economic Environment (YeomanandWatson,1997)


Distribution of Information

Research concluded that when inventory is sold, that inventory must reflect the true availability of inventory.
Therefore, the distribution system must be able to provide accurate, up to date and reliable information.
Market Segmentation
Most of the initial work on perishable asset taxation management(PATM) situations assumed no possibility
of customer diversion from one product class to another when the former is made unavailable.



Ayenur Erdil and Aye ztrk / Procedia - Social and Behavioral Sciences 229 (2016) 335 345

4. Environment Of Taxation Management System

This model presents three activities of management: forecasting, people and strategy
The sub-systems of forecasting, strategy and people present the interrelationships and dimensions of TM. No subsystem is more important than another. For RM to work, all of the sub-systems have to be in place. No sub-system
can survive without the other.
The science element of Taxation Management(TM) is drawn from Operational Research, in order to manage
all the variables to improve forecasting and achieve income optimization. Operational Research is the engine behind
TM. It is what makes the difference. Operational Research approaches to TM allow the yield manager to concentrate
on making the decisions, rather than processing the data. The TM forecasting sub-system is an ongoing process, as
information is constantly entering and leaving the sub-system for evaluation.
Taxation Management strategy in order to guide Taxation Management decisions. Strategy needs to be developed
based upon a range of scenarios and options, so that a firm can maximize income in different market segments. An
evaluation of the customer buying behavior is required, through customers' willingness to pay.
These options and tactics are developed from using a range of computer simulation packages that will quantify the
benefits of different scenarios. Simulation helps in optimization and minimization. Simulation is used to monitor all
about income costs, displacements and profits.
It is about modeling all possibilities. This modeling process is the comer stone of good Operational Research
practice. It is the OR community that has developed effective algorithms, systems, processes to enable the yield
manager to make good decisions
TM is about commitment, focus and boundaries within the organization, teams and the individuals concerned.
Within these variables, TM is about creating an environment where accurate decisions are made. One person must coordinate TM. This must be somebody who is respected, commands leadership, team player, articulate and a believer in
the benefits of TM. This is a person that is not necessarily a technical expert, but rather a champion of a cause. A TM
team will integrate with all aspects of the organization. This TM team will be responsible for the evaluation of this TM
systems model.

Fig 2. Relationship between People & Strategy & Forecasting(Yeoman and Ingold,1996)

5. The Contribution Of Operations Research In TM

The contribution of Operational Research in TM is important in managing the vast number of decision variables to
achieve the right yield. Operational Research provides a mechanism to model scenarios for a great number of factors.

Ayenur Erdil and Aye ztrk / Procedia - Social and Behavioral Sciences 229 (2016) 335 345

Operational Research has made a significant contribution to the development of TM for capacity constrained
organizations in the aviation sector.
5.1. Taxation Management Objectives
The goal of TM is the formulation and profitable alignment of price, product and buyer.As a conclusion, Taxation
Management is a holistic approach to airline companies constrained by capacity. These constrained service
organizations have a degree of commonality i.e perishability, fixed capacity, high fixed costs and a unit of inventory
that involves a period of time. To manage these characteristics, TM is a proven method that encompasses all of these
details. TM is a process that involves making accurate decisions in a holistic manner, involving the sub-systems of
people, forecasting and strategy. The modeling of elements from that sub-system, involves the contribution of
Operational Research
5.2. Taxation Management's Ability to Adapt Other Sectors and an Illustrative Problem Definition- Fundamental
Features Of Airline Service
Airline firms work in service sector. Development in service sector is faster than other parts of economy. The rate of
service sector workers in U.S.A is 75% and in U.K. 70% of total workers. (Ozturk, 1998)
The growth in this sector occurred specially in trade services and importance of this in economy is to bring new
approaches to economic analysis, management, planning and marketing.
Some fundamental features of airline services (Daudel and Vialle, 12) are:
Physical location change
Frequency of flight, departure & arrival time
Space between seats, decoration of cabin.
Other services (meal, film, etc.)
Relation of flight crew
Check-in & boarding.
Preparations( information, reservation)
Systematic researches should be done by using all appropriate research technique for defining fundamental
features. Some of them are shown below:
Consultation with experts
Synthesis of previous researches
Comparison with different customer type.
Make private views by customers and who are not costumers.
Make range analysis about competition conditions.
Fundamental features are arranged at the end of this phase and choosing is made according to these criterias:
Importance of fundamental features in customer choice.
Effect of firms and its rivals to this fundamental feature. This feature should be improvable.
Only independence features will be chosen.
6. The Basic Concept And Component Of Taxation Management
The aim of taxation management is to maximize total income from our given service. Some techniques are applied to
firm's market capacity to reach this aim. The biggest cost problem is empty seats in airline firms.
Taxation management helps firm for selling right product to right customer by the right price at the right
time.Taxation management also helps us to determine the accurate future demand to share the seat capacity correctly
for the highest income.



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Most people believe taxation management change the prices millions times during the day. Otherwise, in reality
firms determine their prices according to opening and closing price classes. From this point of view, taxation
management is a management of price differentiation. Firms want to maximize income by using multiple fare classes.
If airline firms determine the prices wrongly, then system can gives wrong decision and close the classes by using
restrictions. Most firms apply taxation management because of competition.
Relationship between Marketing and Taxation Management
They are;
Define the detailed customer classes
Define the customers' expectation and requirement correctly.
Define the market flexibleness of each market.
Prevent from variable market conditions.
Usage of historical demand analysis data accurately.
The aim of taxation management is not to animate the demand but it helps marketing.

Fig 3.The Relationship Between Marketing and Taxation Management (Daudel and Vialle, 1994)

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When a customercomes to a salespoint, the sales point should control to reservation system for reservation
permission. This permission is given by income decision center of the firm. The main works of reservation system are
to search the empty seats according to their classes and to show this information immediately. The system should
often update the capacity because of some cancellations or changes in capacity. This system needs very complex data
processing tools to run perfectly. The airline firms in America understand that their reservation systems are
insufficient after the deregulation in 1978. Then they improved their reservation and distribution systems and the name
of this' new system is Computer Reservation Systems (CRS). (Daudel and Vialle, 1994).
7. Management of Overbooking
Overbooking limits can be defined by two ways. They are;
First, all capacity is divided according to fare classes. Then, overbooking limits are determined for each
fare class.
First, overbooking limits are determined for all capacity. Then, each fare class capacity is determined.
The first method is the most effective method but, the second method is more simple and cheaper.
Supply is determined by considering overbooking limits and reservation cancel. Over reservation and seat
distributing different price categories are same type problems. Estimation is required for both of them. Models are
established based on this estimation. Overbooking is inevitable according to specialists. Generally 14 percent of
customers do not fly although they make a reservation. Lost money cannot be compensated because service is

The Management Tools for Increasing Income

Customers' behavior should be considered at establishing models for increasing income. The most important
type of customer behaviours models is demand estimation.
Demand information is required to calculate the probability of capacity shortage. But average fullness rate can be
determined with the help of available statistics.
8. Evaluating The Potential Value Of The Taxation Management For The Business
Taxation management project could be take in consider with many factors. These, strategically analysis and key
terms of the competition, opportunity and situation analysis, simulate many different scenarios.
First step: Includes strategic analysis. Strategic analysis answers questions.
-Which factor determines the competition power key in the sector
- Is there any new competitor enter the sector? If there exists any necessity, is it difficult and expensive to leave
the sector?
 Market research on about the power of consumers and competitors
 Market renewal rate to respond to customers' expectations and considerations, and if is there any risk to
adapt the renewal.
 This also refers to a necessity on a well- prepared taxation management system.

Second step: This step includes the detailed research on the current models analysis.

 After the weak points are determined, the firm focuses on the study to increase productivity, at the end try to
maximize income.



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 Third step: This step includes scenanos and simulations related to this. Variability in the system and improvement
results is observed by simulation techniques.

 Fourth step: At the end, project economy must be observed on two aims. They are; resource assignment strategy and
financial successes.
8.1. Taxation Management System Operation
First, loading restrictions on service that is adequate to satisfy customers. This method is usually used in
the hotel, transportation and restaurants sectors. This method provides good service in definite times and limits
increase in the demand
Second standard method is storing customers up to demand curve. By this method airlines sell tickets up to time
there is no seat to sell. When it is achieved aircraft starts its voyage. So this method is not acceptable for most airlines
because it is not certain for a plane to depart
Third method is rendering service to many customers as much as possible, and decreasing the service quality. But
this harms the firm' image so it must not be preferred.
The fourth method is gathering information about c:ustomer demand profile and equalizing demand and capacity
between them.
Table 1. Total Seats Depending on Tariff Classes







Static capacity management

Static capacity management, it is adjusted once for reservation limits, and forecasting and income maximization
model is based on the initial projection.
This method researches the system reservation process that is referred at the beginning most suitable distribution
and controls the seat locating. But it is not capable for the maximization. For example, table discussed above shows
that all seats are sold in A class. This means that the seats below this class must be closed so as to cause maximization.
By this realized demand is changed really very much according to forecasted amount.
Except locating all fixed and unchangeable fare class to the seats, it is more accurate that combining each fare
classes with the fare class upper. This method could be shown below related to example just before;
The system called nestling helps to preserve he upper class fare type without being affected by the process duration.
If else, the demand does not occur up to amount forecasted before; high priced seats could be sold in other fare classes
Table 2. Capacity According to Tariff Classes

Tariff Classes


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8.3. Taxation Management In Airline Sector: Examples Of Application

The airline sector which has high rate of complexity, mainly use the taxation management. The reasons of using
taxation management in airline sector are: (Yeoman and Ingold, 124)
The airline firms centralize the booking process by using powerful CRS. CRSs control and follow the demand to
help the success of taxation management.
The taxation management is one of the most important tools used by airline sector. The competition in international
airline firms increased the importance of taxation management. taxation management is a powerful capacity
management technique for three different situations in the market. They are; (Daudel and Vialle, 6-7)
Under capacity: Taxation management helps the firm when the demand is more than supply. Thus, the firm can
increase the market share.
Over capacity: The firms use marginal income to cover operation costs in intensive competition conditions.
Taxation management protects high profitable market of firms and sells the other capacity by discounted price
Balance the supply and demand: The firm can maximize its income by balancing its capacity to demand before its
rivals. Thus, the firm maximizes its potential income

8.4. Taxation Management- General Information About Y Airline Company

The mission of Y Airline Company is to serve air transporting according to the following aims;

Improving the global company image by expanding the structure offlying network

Improving the technical maintenance services

Improving the civilian flight services include flight education andservices at airport

Continuing the leader position in air trm1spoqing at domestic market.

Providing uninterrupted and good quality flight services by entering into partnership with global airlines.

Having Istanbul become important flight center.

Taxation management expert is responsible for examining transportation line, analysing efficiency, determining seat
capacity to maximize income by using taxation management system.

9. Conclusion
Taxation management operations for airlines make income to increase by rate between 3-100%. It is monitored and
controlled during the process of flights. Much of the discussion in this study has emphasized the way in which the
methods employed to manage seat inventories are related to the marketing policies, operating procedures, and
technical capabilities of an airline. The argument has been made that improvements to the seat inventory control
process must be made in the context of the practical constraints posed by these elements. At the same time, the
development of better seat inventory control methods presents an opportunity to eliminate some of these constraints.
By taxation management department of great airlines, seat allocation model is developed and inventory control
management is applied.
In Turkey taxation management is only applied in Y Airlines. Y Airlines is the unique officially registered firm in
Turkey to have and install computerized information technology. Hence, Y Airlines has to be more careful because of
being leader and model for development of a new sector in Turkey.
During the study, a lot of information about taxation management has been obtained. Contribution of operations
research is observed. During literature research finding articles reading and understanding them was the most difficult
thing. After the research study, placing the knowledge and simplifying the model as an industrial engineer was the
most enjoyable process of the study. The opinion about air transportation is acquired.


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