Financial Secrecy and Black Money: The Dark Side of Tax Havens

Year 2025, Volume: 80 Issue: 3, 569 - 596, 10.09.2025

Gökçe Sinem Erbuğa

https://doi.org/10.33630/ausbf.1698571

Abstract

The Panama Papers, which revealed financial data linked to economic crimes, sparked the largest accounting scandal in recent history. Countries began prioritizing the ideas of tax havens and financial secrecy after the Panama Papers exposed the covert flow of dirty money in the global financial system. The goal of this study was to create an extensive conceptual knowledge of money laundering activities that take place in tax havens that guarantee financial secrecy. First, the study conducted an extensive assessment of the concepts of tax havens and financial secrecy. Financial secrecy is used to carry out money laundering operations in tax havens, and the outcomes of these operations were investigated. According to the study's outcomes, tax havens and the financial secrecy they offer may be managed by international collaboration between nations and ought to be audited and supervised.

Keywords

secrecy , Financial secrecy index , Tax havens , Money laundering , Panama papers

Finansal Gizlilik ve Kara Para: Vergi Cennetlerinin Karanlık Yüzü

Abstract

Panama Belgeleri’yle beraber yakın tarihin en büyük muhasebe skandalı ortaya çıkmış ve ekonomik suçlara ilişkin finansal bilgilerin ifşası sağlanmıştır. Kirli paranın uluslararası finansal sistemde nasıl gizliden gizliye akışının sağlandığını ortaya koyan Panama Belgeleri, ülkelerin öncelikli gündemlerine vergi cennetleri ve finansal gizlilik kavramlarının girmesine neden olmuştur. Yapılan bu çalışmada finansal gizlilik garantisi sunan vergi cennetlerinde gerçekleştirilen kara para aklama işlemlerine ilişkin detaylı bir kavramsal anlayış geliştirilmesi amaçlanmıştır. Çalışmada öncelikle finansal gizlilik ve vergi cennetleri kavramları kapsamlı bir biçimde değerlendirilmiştir. Finansal gizlilikten yararlanılarak vergi cennetlerinde kara para aklama eylemlerinin ne şekilde gerçekleştirildiği ve söz konusu eylemlerin sonuçları incelenmiştir. Çalışma sonucunda vergi cennetleri ve sunmuş oldukları finansal gizliliğin, ülkelerin uluslararası düzeyde iş birliği sayesinde kontrol edilebilecek olup denetim ve gözetime tabi tutulması gerektiği belirtilmiştir.

Keywords

Finansal gizlilik , Finansal gizlilik endeksi , Vergi cennetleri , Kara para aklama , Panama belgeleri

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