Abstract
Bu çalışmada, Türk vergi kanunları açısından uluslar arası işlemlerde yurtdışındaki kamu görevlilerine verilen rüşvet konusu değerlendirilmeye çalışılmaktadır. Bu amaçla, öncelikle, Türk vergi kanunları açısından rüşvetin vergi matrahından indirime konu olması incelenmektedir. Ardından OECD’nin Uluslar arası İşlmelerde Yabancı Kamu Görevlilerine Verilen Rüşvetin Önlenmesi Anlaşması, Türk vergi kanunlarıyla karşılaştırılmaktadır. Çalışmanın bulgularına göre, Türk vergi hukukunda uluslar arası işlemlerde yabancı kamu görevlilerine ödenen rüşvetin vergi matrahından indirilmesini sağlayan açık bir tedbir bulunmamaktadır. Ancak, Türk Gelir Vergisi Kanunu’nun 40/1 maddesinin parantez içi hükmünün uluslar arası işlemlerde yabancı kamu görevlilerine ödenen rüşvetin vergi matrahından indirilmesine üstü örtülü bir biçimde izin verdiği çalışmada vurgulanmaktadır
Keywords
References
- Akkaya, Mustafa., Vergi Hukukunda Ekonomik Yaklaşım, Turhan Kitabevi, Ankara, 2002.
- Bilici, Nurettin, Vergi Hukuku, Seçkin Yayınevi, 9 Baskı, Ankara, 2004.
- Bushell, Simon. “UK’s Anti-Corruption Law- Filling in the Gaps”, International Business Lawyer, 2000, 28:435.
- Çağan, Nami., “Vergi Hukuku Açısından Yasak Faaliyetler”, Prof. Dr. Bülent Nuri Esen’e Armağan, 1977.
- Hines, James R., “Forbidden Payment: Foreign Bribery and American Business After 1977”, National Bureau of Economic Research Working Paper, 1995, No:5266.
- Kaneti, Selim., Vergi Hukuku, Özdem Kardeşler Matbaası, İstanbul, 1986.
- Kızılot Şükrü., Gelir Vergisi Kanunu ve Uygulaması, Savaş Kitabevi, cilt 2, Ankara, 1994.
- Lowry, Houston Putnam., Schroth, Peter W., “Survey of 1998 Developments in International Law in Connecticut”, Connecticut Bar Journal, 1999, 73:349.
- OECD, “Convention on Combating Bribery of Foreign Public Officials in International Business Transactions”, DAFFE/IME/BR(97)20, Paris, 1997.
- OECD, “Recommendation of the Council on the Tax Deductibility of Bribes To Foreign Public Officials”, DAFFE/IME/BR(97)20, Paris, 1996.
- OECD, “Update on the Implementation of the OECD Recommendation on the Tax Deductibility of Bribes To Foreign Public Officials in Countries Party to the Bribery Convention”, DAFFE/IME/BR(97)20, Paris, 1997.
- Öncel, Mualla., Çağan Nami., Kumrulu Ahmet., Vergi Hukuku, Turhan Kitabevi, Ankara, 2004.
- Schroth, Peter W., “43 Years of Transnational Law Against Corruption”, Conference on Governance and Corporate Social Responsibility in the New Millennium, Melbourne, 2001.
- Şenyüz, Doğan., Türk Vergi Sistemi, Ekin Kitabevi, Bursa, 2003.
Abstract
In this study, we tried to evaluate bribery of foreign public officials in international business transactions from the view point of Turkish Tax Laws. For this purpose, first of all, we examine the possibility of allowing the tax deductibility of bribery in Turkish Tax Laws. Afterwards, OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions compared with Turkish Tax Laws. According to the findings of the study, there is no explicit measure allowing the tax deductibility of bribes to the foreign public officials in international business transactions in Turkish tax law. But, we pointed out that Turkish Income Tax Law article 40/1 in parentheses allows the tax deductibility of bribes to foreign public officials in international business transactions implicitly
Keywords
Bribery Anti-Birbery Convention Turkish Income Tax Law Tax Deductibility International Business Transactions.
References
- Akkaya, Mustafa., Vergi Hukukunda Ekonomik Yaklaşım, Turhan Kitabevi, Ankara, 2002.
- Bilici, Nurettin, Vergi Hukuku, Seçkin Yayınevi, 9 Baskı, Ankara, 2004.
- Bushell, Simon. “UK’s Anti-Corruption Law- Filling in the Gaps”, International Business Lawyer, 2000, 28:435.
- Çağan, Nami., “Vergi Hukuku Açısından Yasak Faaliyetler”, Prof. Dr. Bülent Nuri Esen’e Armağan, 1977.
- Hines, James R., “Forbidden Payment: Foreign Bribery and American Business After 1977”, National Bureau of Economic Research Working Paper, 1995, No:5266.
- Kaneti, Selim., Vergi Hukuku, Özdem Kardeşler Matbaası, İstanbul, 1986.
- Kızılot Şükrü., Gelir Vergisi Kanunu ve Uygulaması, Savaş Kitabevi, cilt 2, Ankara, 1994.
- Lowry, Houston Putnam., Schroth, Peter W., “Survey of 1998 Developments in International Law in Connecticut”, Connecticut Bar Journal, 1999, 73:349.
- OECD, “Convention on Combating Bribery of Foreign Public Officials in International Business Transactions”, DAFFE/IME/BR(97)20, Paris, 1997.
- OECD, “Recommendation of the Council on the Tax Deductibility of Bribes To Foreign Public Officials”, DAFFE/IME/BR(97)20, Paris, 1996.
- OECD, “Update on the Implementation of the OECD Recommendation on the Tax Deductibility of Bribes To Foreign Public Officials in Countries Party to the Bribery Convention”, DAFFE/IME/BR(97)20, Paris, 1997.
- Öncel, Mualla., Çağan Nami., Kumrulu Ahmet., Vergi Hukuku, Turhan Kitabevi, Ankara, 2004.
- Schroth, Peter W., “43 Years of Transnational Law Against Corruption”, Conference on Governance and Corporate Social Responsibility in the New Millennium, Melbourne, 2001.
- Şenyüz, Doğan., Türk Vergi Sistemi, Ekin Kitabevi, Bursa, 2003.
Details
| Other ID | JA56AK63NC |
|---|---|
| Journal Section | Research Article |
| Authors | |
| Publication Date | December 1, 2004 |
| Submission Date | December 1, 2004 |
| Published in Issue | Year 2004 Volume: 54 Issue: 1 |