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Karapara Aklamanın (Politik) Araçları: Yolsuzluk, Organize Suç ve Mücadelede Mali Önlemler

Yıl 2017, Cilt: 24 Sayı: 1, 89 - 114, 21.04.2017
https://doi.org/10.18657/yonveek.307504

Öz

Yolsuzluk, organize suçlar ve karapara aklama dünyanın en istikrarlı büyüyen sorunları olmaya devam etmektedir. Birbirinden beslenen ve desteklenen bu olguların ayrı ayrı sorunlarmış gibi ele alınması yerine, bağlantıları olabileceğinin kabul edilip, biriyle mücadele için geliştirilecek stratejilerin diğerinin azaltılmasında da etkili olabileceğinin farkına varılması gerekmektedir. Literatürde tüm yönleriyle derinlemesine ele alınan konuların bağlantılarının tespiti, mücadele önlemleri geliştirilebilmesi açısından önem taşımaktadır. Çalışmamızın amacı, yolsuzluk, organize suç ve karapara aklama arasındaki bağlantıları vurgulayıp, vergisel araçlarla geliştirilebilecek mücadele stratejileri belirlemektir.

Kaynakça

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  • Ampratwum, E. F. (2008). ‘‘The Fight Against Corruption and its Implications for Development in Developing and Transition Economies’’, Journal of Money Laundering Control, 11(1), 76-87.
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  • Assiotis, A. and Kapardis, M. K. (2014). “Corruption Correlates: the Case of Cyprus”, Journal of Money Laundering Control, 17(3), 260-268.
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The (Political) Tools of Money Laundering: Corruption, Organized Crime and Fiscal Measures in The Fighting

Yıl 2017, Cilt: 24 Sayı: 1, 89 - 114, 21.04.2017
https://doi.org/10.18657/yonveek.307504

Öz

Corruption, organized crime and money laundering keep going to be the most stable growing problems in the world. This matters are fed and supported with each other. It is needed that to accept they are related with each other, and they are dealt with together instead of separately. When developing strategies to combat one of them, it should be recognized that these strategies may be effective in reducing the other one. It is important that to determine the connection between these facts concerned deeply in all aspects in the literature to develop combating precautions. The aim of our study is to emphasize the connections between corruption, organized crime and money laundering and determine the combating strategies developed by taxation tools.

Kaynakça

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  • Ackerman, S. R. (1997). “The Political Economy of Corruption”, Ed. K. A. Elliot, Corruption and the Global Economy, Institute for International Economics, June, Washington DC. Ai, L. (2012). “A Cost-Effective Strategy of Implementing International Anti-Corruption Initiatives: Enhancing the Role of Anti-Money Laundering in Combating Corruption”, Journal of Money Laundering Control, 16(1), 83-90.
  • Akdede, S. H. (2006). “Kültürel Çeşitlilik, Global Politik Şiddet ve Kamu Harcamaları: Bir Global Kamusal Mal Perspektifi”, 21. Türkiye Maliye Sempozyumu: Kamu Maliyesinde Güncel Gelişmeler, Çanakkale Onsekiz Mart Üniversitesi, Biga İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü Yayın no:1, 10-14 Mayıs, Antalya, 240-251.
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  • Ampratwum, E. F. (2008). ‘‘The Fight Against Corruption and its Implications for Development in Developing and Transition Economies’’, Journal of Money Laundering Control, 11(1), 76-87.
  • Andreoni, J., Brain E. and Feinstein, J. (1998). “Tax Compliance”, Journal of Economic Literature, XXXVI, 818-860.
  • Assiotis, A. and Kapardis, M. K. (2014). “Corruption Correlates: the Case of Cyprus”, Journal of Money Laundering Control, 17(3), 260-268.
  • Aydın, B. (2006). “Kayıtdışı Ekonomi- Vergi Denetimi- İdari Yapı-7”, Maliye ve Sigorta Yorumları, 15 Mayıs.
  • Bardhan, P. (1997). “Corruption and Development: A Review of Issues”, Journal of Economic Literature, 35, 1320-1346.
  • Bayar, G. (2007). “Türkiye’de Yolsuzluğun Nedenleri Ekonometrik Bir İnceleme”, TEK, Tartışma Metni 2007/3, http://www.tek.org.tr, (15.07.2008).
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  • Brody, R. G. and Luo, R. (2009). ‘‘Fraud and White-Collar Crime: A Chinese Perspective’’, Cross Cultural Perspective, 16(3), 317-326.
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  • Dion, M. (2010). “What is Corruption Corrupting? A Philosophical Viewpoint”, Journal of Money Laundering Control, 13(1), 45-54. Dion, M. (2013). “Uncertainties and Presumptions about Corruption”, Social Responsibility Journal, 9(3), 412-426.
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  • Kempa, M. (2010)."Combating White-Collar Crime in Canada: Serving Victim Needs and Market Integrity", Journal of Financial Crime, 17(2), 251-264.
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  • Klitgaard, R. (1998). “International Cooperation Against Corruption”, Finance&Development, http://www.worldbank.org/fandd/english/0398/articles/080398.html, (23.07.2008).
  • Krueger, A. O. (1974). “The Political Economy of the Rent-Seeking Society”, American Economic Review, 64, 291-303.
  • Kugler, M., Verdier, T. and Zenou, Y. (2004). “ Organized Crime, Corruption and Punishment”, University of Souhthamton Discussion Papers in Econmic and Econometric, 0407, http://www.socsci.soton.ac.uk/economics/Research/Discussion_Papers, (29.11.2008). Martinez-Vazquez, J., Del Granado, Javiel A., and Boex, J. (2007). Fighting Corruption in the Public Sector Contributions to Economic Analysis, 284.
  • Mauro, P. (1995). “Corruption and Growth”, Quarterly Journal of Economics, 110(3), 681-712.
  • Mauro, P. (1998). “Corruption and the Composition of Government Expenditure”, Journal of Public Economics, 69(2), 263-279.
  • McDowell, J. and Novis, G. (2001). “The Consequences of Money Laundering and Financial Crime”, Bureau of International Narcotics and Law Enforcement Affairs, US Department of State, May, (26.11.2014). Mendes, C. and Oliveira, J. (2012). “Money Laundering and Corrupt Officials: a Dynamic Model”, Journal of Money Laundering Control, 16(1), 55-61.
  • Méon, P.-G. and Sekkat, K. (2005). “Does Corruption Grease or Sand the Wheels of Growth?”, PublicChoice, 122(1/2), 69-97. Mugarura, N. (2010). “The Effect of Corruption Factor in Harnessing Global Anti-money Laundering Regimes”, Journal of Money Laundering Control, 13(3), 272-281.
  • Mumford, A. and Alldridge, P. (2002). “Taxation as an Adjunct to the Criminal Justice System”, British Tax Review, 6, 458. Nicati, C. and Daams, C. A. (2006). “Organised Crime Menaces Legitimate Business and Might Lead to Corruption: Reflections from a Swiss Perspective”, Journal of Financial Crime, 13(2), 195-201.
  • Oxfam (2000). Tax Havens: Releasing the Hidden Billions for Poverty Eradiction, Policy Paper, Chapter 2, Department of Oxfam, Belfast, available at: www.oxfam.org.uk, (14.11.2014).
  • Özsemerci, K. (2000). “Türk Kamu Yönetiminde Yolsuzluk ve Yozlaşmanın Kültürel Altyapısı”, Sayıştay Dergisi, Sayı: 58, Temmuz- Eylül, 3-20. Palmer, M. (2000). “Records Management and Accountability Versus Corruption, Fraud and Maladministration”, Records Management Journal, 10(2), 61-72.
  • Passas, N. (2002). “Organized Crime and The Corruption of State Institutions”, Prepared by Bill Lahneman and Matt Lewis, Summary of Proceedings The Inn and Conference Center University of Maryland, College Park, MD, November 18, http://www.cissm.umd.edu/papers/files/organizedcrime.pdf, (29.11.2008).
  • Purohit, M. C. (2007). “Corruption in Tax Administration”, Performance Accountability And Combating Corruption, Public Sector Governance and Accountability Series, Edited by Anwar Shah, The World Bank, ISBN- 13: 978-0-8213-6941-8, 285-301.
  • Pürsünlerli Çakar, E. ve Saraçoğlu, F. (2014). “Vergi Kaçakçılığı ile Mücadelede Yeni Bir Model: Vergi Polisi Müessesesi (Fransa Örneği)”, İnönü Üniversitesi, Hukuk Fakültesi Dergisi, 5(2), 51-68.
  • Resmi Gazete, 24.12.2003, Sayı: 25269.
  • Reuter, P. (2002). “Organized Crime and The Corruption of State Institutions”, Prepared by Bill Lahneman and Matt Lewis, Summary of Proceedings The Inn and Conference Center University of Maryland, College Park, MD, November 18, http://www.cissm.umd.edu/papers/files/organizedcrime.pdf, (29.11.2008).
  • Rijkeghem, C. Van and Weder, B. (1997). “Corruption and the Rate of Temptation: Do Low Wages in the Civil Service Cause Corruption?”, IMF Working Paper, No: 97/73, 1-56. Schlenther, B. (2013). “The Taxing Business of Money Laundering: South Africa”, Journal of Money Laundering Control, 16(2), 126-141.
  • Sharman, J. C. and Chaikin, D. (2009). “Corruption and Anti-Money Laundering Systems: Putting a Luxury Good to Work”, Governance: An International Journal of Policy, Administration, and Institutions, 22(1), 27-45.
  • Shelley, L. (2002). “Organized Crime and The Corruption of State Institutions”, Prepared by Bill Lahneman and Matt Lewis, Summary of Proceedings The Inn and Conference Center University of Maryland, College Park, MD, November 18, http://www.cissm.umd.edu/papers/files/organizedcrime.pdf, (29.11.2008).
  • Shelley, L. (2007). “The Government Bureaucracy, Corruption and Organized Crime: Impact on the Business Community.” In Kathryn Hendley, ed., Remaking the Role of Law: Commercial Law in Russia and the CIS. Huntington, N.Y: Juris, http://sartraccc.ru/i.php?oper=read_file&filename=Pub/shelly%2808-08-06%29.htm, (29.11.2008).
  • Shleifer, A., and Vishny, R. W. (1993). “Corruption”, The Quarterly Journal of Economics, 108, 519-617.
  • Svensson, J. (2005). “Eight Questions about Corruption”, Journal of Economic Perspectives, 19(3), 19-42.
  • Şahan, Y. (2010). “Avrupa Birliği Yolundaki Türkiye’nin Yolsuzlukla Mücadele Politikası”, http://www.denetde.org.tr/makaleler/Makaleler.html, (20.02.2010).
  • Tanzi, V. (1997). “Corruption in the Public Finances”, Paper presented at the Eighth International Anti-Corruption Convention, Lima, Peru, 1997, http://www.transparency.org/iacc/8th_iacc/papers/vtanzi.html, (06.08.2008).
  • Tanzi, V. (1998). “Corruption Around the World: Causes, Consequences, Scope and Cures”, IMF Working Paper, No: 98/63, 1-39.
  • Tanzi, V. (1999). “Governance, Corruption and Public Finance: An Overwiew”, Governance, Corruption and Public Finacial Management, Edited By Salvatore Schiavo-Campo, ISBN: 971-561-248-2, 1-17.
  • Tullock, G. (1967). “The Welfare Costs of Tariffs, Monopoly, and Theft”, Western Economic Journal, 5, 224-232.
  • Turan, D. (2010). Küresel Kamusal Mallar ve Finansman, 1. Baskı, Şubat, Bursa: Dora Basım Yayın.
  • TESEV (2014). Yolsuzluk ve Yolsuzlukla Mücadele Türkiye Değerlendirme Raporu, TESEV YAYINLARI ISBN: 978-605-5332-67-9, Aralık.
  • Wagabi, H. E. (2013). “Fighting Corruption Successfully”, The TQM Journal, 25(5), 577-579. Waris, A. and Abdul Latif, L. (2014). “The Effect of Tax Amnesty on Anti Money Laundering in Bangladesh”, Journal of Money Laundering Control, 17(2), 243-255.
  • Williams, P. (2002). “Organized Crime and The Corruption of State Institutions”, Prepared by Bill Lahneman and Matt Lewis, Summary of Proceedings The Inn and Conference Center University of Maryland, College Park, MD, November 18, http://www.cissm.umd.edu/papers/files/organizedcrime.pdf, (29.11.2008). Yalçın, A. Z. (2009). “Küresel Çevre Politikalarının Küresel Kamusal Mallar Perspektifinden Değerlendirilmesi”, Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 12(21), 288-309.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Burcu Gediz Oral Bu kişi benim

Ali Rıza Gökbunar

Yayımlanma Tarihi 21 Nisan 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 24 Sayı: 1

Kaynak Göster

APA Gediz Oral, B., & Gökbunar, A. R. (2017). Karapara Aklamanın (Politik) Araçları: Yolsuzluk, Organize Suç ve Mücadelede Mali Önlemler. Yönetim Ve Ekonomi Dergisi, 24(1), 89-114. https://doi.org/10.18657/yonveek.307504