Vergi cennetlerinin uluslararası vergi rekabetine etkileri
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Tarih
2022
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info:eu-repo/semantics/openAccess
Özet
Dünyada küreselleşmenin artması ile birlikte sermaye serbestliği başlamış, bu durumdan yararlanmak isteyen ülkeler, uluslararası yabancı sermayeyi, kendi ülkelerine çekmek için vergi kanunlarında düzenlemeler yaparak başta kurumlar vergisi olmak üzere birçok alanda vergi indirimleri yapmışlardır. Ülkeler arasında yaşanan vergi rekabetinin olumsuz sonucu olarak hiç vergi alınmayan veya az vergi alınan vergi cennetleri ve off-shore finans merkezleri ortaya çıkmıştır. Vergi cennetleri, hiç vergi alınmayan veya az vergi alınan bölgeler olduğu için vergi kaçakçılığı veya vergiden kaçınmanın merkezleri haline gelmişlerdir. Birçok şirket, az vergi vermek için merkezlerini bu bölgelere taşımaktadır. Bunun sonucunda ülkelerin vergi gelirlerinde azalma meydana geldiği için bütçelerinde bozulmalar oluşmaktadır. Dünyadaki vergi cennetlerinin uluslararası vergi rekabetine etkilerinin araştırıldığı bu çalışmada; vergi cennetlerinin ortaya çıkışı, nedenleri ile mücadele yöntemleri incelenmiştir. Türkiye'nin vergi cenneti ülkeler ile rassal olarak seçilen OECD üyesi ülkeler arasında karşılaştırma yapılarak Türkiye'nin vergi cennetleri olgusunda hangi konumda olduğu araştırılmıştır. Çalışmada nitel araştırma metotlarından literatür tarama yöntemi kullanılmıştır. Birçok kaynaktan yapılan araştırmalar ile vergi cennetlerinin varlığının olumsuz etkilerini ortadan kaldırmak için uluslararası kuruluşlar öncülüğünde önlemler alındığı ve çalışmalar yapıldığı, bu önlemlere riayet etmeyen ülkelere karşı yaptırım uygulanmaktadır. Türkiye'nin de bu yaptırımlara maruz kalmamak ve vergi cenneti ülke konumuna düşmemek için mevzuatında bir takım düzenlemeler yaptığı sonucuna ulaşılmıştır.
With the increase in globalization in the world, capital liberalization has begun, and countries that want to benefit from this situation have made tax reductions in many areas, especially corporate tax, by making arrangements in tax laws to attract international foreign capital to their countries. As a result of the tax competition between countries, tax havens and off-shore financial centers have emerged with no or less taxation. Tax havens have become centers of tax evasion or tax avoidance because they are regions with little or no taxation. Many companies move their headquarters to these regions to pay less taxes. As a result, there is a decrease in the tax revenues of the countries, resulting in deterioration in their budgets. In this study, the effects of tax havens in the world on international tax competition are investigated; The emergence of tax havens, their causes and methods of struggle are examined. By comparing Turkey's tax haven countries with randomly selected OECD member countries, Turkey's position in the phenomenon of tax havens has been researched. In the study, literature review method, one of the qualitative research methods, was used. In order to eliminate the negative effects of the existence of tax havens with research from many sources, measures are taken and studies are carried out under the leadership of international organizations, and sanctions are applied against countries that do not comply with these measures. It has been concluded that Turkey has made some arrangements in its legislation in order not to be exposed to these sanctions and not to be a tax haven country.
With the increase in globalization in the world, capital liberalization has begun, and countries that want to benefit from this situation have made tax reductions in many areas, especially corporate tax, by making arrangements in tax laws to attract international foreign capital to their countries. As a result of the tax competition between countries, tax havens and off-shore financial centers have emerged with no or less taxation. Tax havens have become centers of tax evasion or tax avoidance because they are regions with little or no taxation. Many companies move their headquarters to these regions to pay less taxes. As a result, there is a decrease in the tax revenues of the countries, resulting in deterioration in their budgets. In this study, the effects of tax havens in the world on international tax competition are investigated; The emergence of tax havens, their causes and methods of struggle are examined. By comparing Turkey's tax haven countries with randomly selected OECD member countries, Turkey's position in the phenomenon of tax havens has been researched. In the study, literature review method, one of the qualitative research methods, was used. In order to eliminate the negative effects of the existence of tax havens with research from many sources, measures are taken and studies are carried out under the leadership of international organizations, and sanctions are applied against countries that do not comply with these measures. It has been concluded that Turkey has made some arrangements in its legislation in order not to be exposed to these sanctions and not to be a tax haven country.
Açıklama
Anahtar Kelimeler
Vergi Cennetleri, Vergi Rekabeti, Vergi Kaçakçılığı, Vergiden Kaçınma, Vergi Politikası, Tax Havens, Tax Competition, Tax Evasion, Tax Avoidance, Tax Policy
