KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME

Yıl 2019, Sayı: 34, 169 - 181, 21.01.2019

Muhammet Şahin

https://doi.org/10.30794/pausbed.421510

Cited By: 6

Öz

Vergi sığınakları konusu maliye
literatürü içerisinde önemli bir yere sahiptir. Mükelleflerin vergi
yükümlülüklerini asgari düzeye indirmek amacıyla kullanabildikleri vergi
sığınakları, Bitcoin benzeri kripto paraların ortaya çıkmasının ardından yeni bir
boyut kazanmışlardır. Zira vergi sığınaklarının açıklanmasındaki klasik yöntem,
vergi mükelleflerinin özellikle kıyı ötesi finansal işlemler aracılığı ile
vergiden kaçınma fiilini gerçekleştirmeye çalıştıkları yönündeydi. Ancak
Bitcoin ve benzeri kripto paraların anonim olma ve takibinin güçlüğü gibi
faktörler bakımından elverişli bir vergi sığınağı olma potansiyeli taşımaları,
son zamanlardaki tartışmaların ana ekseninin kıyı ötesi finansal işlemlerden bu
sanal paralara doğru kayması sonucunu doğurmuştur. Bu çalışmanın amacı kripto
paraların bir vergi sığınağı alternatifi oluşturup, oluşturamayacakları yönündeki
tartışmalara açıklık getirmektir. Çalışmadan elde edilen temel sonuç; gerekli
regülasyonlar yapılmadığı taktirde, gizlilik derecesi yüksek olanları başta
olmak üzere, kripto paraların vergi kaçakçılığı ve diğer ekonomik ve mali
suçlar için elverişli bir alan oluşturma riski taşıdıkları yönündedir.

Anahtar Kelimeler

Bitcoin, Kripto Paralar, Blok Zinciri, Monero, Zcash, Vergi Sığınakları

Kaynakça

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