In the study, it is aimed to determine the effects of deferred tax assets, tax planning and profitability levels on the profit smoothing of businesses traded in the Borsa Istanbul (BIST) food and beverage index. In this direction, data on the profit/loss statement and financial position statements of the companies traded in the food and beverage index for the years 2013 and 2022 were used. Scores obtained from the Eckel (1981) index were used to decide whether businesses are making profit smoothing. The deferred tax asset variable is calculated by dividing the change in the deferred tax asset item of the businesses by the deferred tax asset of the previous period. The tax planning variable is determined by dividing the net profit for the period by the profit before tax for the same period. In the financial performance dimension, the return on assets formulation, which is calculated by dividing the profit before tax by the total assets, is used. According to the results obtained from the study in which the logistic regression method was used, it was observed that the independent variables of deferred tax asset and return on assets had no effect on profit smoothing. However, it was determined that the tax planning independent variable had a negative and significant effect on the profit smoothing dependent variable.