KRİPTO PARA BİRİMİ ÜSTÜN VERGİ CENNETİ Mİ

Yıl 2016, Cilt: 74 Sayı: 2, 919 - 930, 29.12.2016

Omri Marian

Öz

Genellikle bilgisayar oyunlarında, sanal ekonomiye bağlı diğer sanal para birimlerinin aksine kripto para birimleri kendi içlerinde emsalsiz bir serbest kur sistemi meydana getirebilmektedirler. Vergi cenneti banka hesaplarında tutulan beyan edilmeyen gelirlerden ötürü Birleşik Devletlerin her yıl 40 ile 70 milyar dolar arasında vergi gelirinden olduğu tahmin edilmektedir. DGH (Dahili Gelir Hizmetleri) 2007 yılı düzenlemesi oyun içi ekonomiye dayalı sanal bir hacimle sınırlı olmayan ve gerçek ekonomide de işleyen Bitcoin gibi esaslı açık akış ödeme sistemlerinin gelişimini öngörememiştir. Denizaşırı banka hesaplarını kullanarak vergi kaçıranlar, vergi kaçırmak için Bitcoin kullanmayı tercih edebilecek olup, esasen bunlar, gelirlerini beyan ve vergi ödeme yükümlülüğünün bilincinde olan vergi mükellefleridir.

Anahtar Kelimeler

Bitcoin, Sanal para, Kripto para birimleri, vergi kaçağı, FATCA

IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?

Öz

Unlike other virtual currencies, which are usually connected to virtual eco- nomies in computer games, crypto currencies can bring a unique free-of-charge system within themselves. It is estimated that the United States from tax revenue between $ 40 and $ 70 billion per year, due to undeclared income held in tax haven bank accounts. DGH (Internal Revenue Services) 2007 has foreseen the development of open-stream payment systems based on in-game economy, such as Bitcoin, which is not confined to a virtual volume and that functions in the real economy. Using offshore bank accounts, tax evaders may prefer to use Bitcoin for tax evasion, which is essentially taxpayers who are aware of their liability to declare their income and pay taxes.

Anahtar Kelimeler

Bitcoin, virtual currency, cryptographic currency, tax evasion, FATCA

Kaynakça

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