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Vergi Cennetlerinin Global Düzeyde Neden Olduğu Vergi Kayıp Ve Kaçağının Boyutu

Year 2018, Volume: 9 Issue: 24, 69 - 91, 31.12.2018

Abstract

Vergi
cennetleri yeni bir olgu olmamakla beraber, bu yerlerin kullanımı 1980’li
yıllardan günümüze kadar sürekli artış göstermiştir. Vergi cennetleri,
özellikle varlıklı bireylere ve büyük şirketlere vergiden kaçınma olanağı
sunmakta ve kendi ülkelerindeki vergisel yükümlülüğün dışında kalmalarına
aracılık etmektedir. Özellikle refah devleti uygulamalarının artmış olduğu bir
dönemde, ülkelerin vergi matrahlarının vergi cennetlerine aktarılması vergi
gelirlerini aşındırmakta ve kamu finansmanlarını zora sokmaktadır. Bu anlamda
vergi cennetlerinin kullanımı, son yıllarda birçok ülkeyi etkileyen mali kriz
bağlamında düzenleyici kurullar ve politika yapıcıları tarafından incelenmeye
başlanmıştır. Yine yakın bir zamanda çok yüksek gelir düzeyine sahip olan bireylerin
ve büyük şirketlerin vergi cennetlerinden yararlanarak vergi kaçırdıkları
“Panama Belgeleri” adı verilen belgelerle ifade edilmiştir. Global ölçekte
dünyadaki mali servetin %8’inin vergi cennetlerinde bulunduğu ifade
edilmektedir. Çalışmadaki temel tartışma, global düzeyde vergi cennetlerinin
neden olduğu vergi kayıp ve kaçağının boyutu üzerinedir. Bu bağlamda vergi
cennetleri ile ilgili mevcut tartışmalar ve tahmini değerler doğrultusunda vergi
kayıp ve kaçağı değerlendirilmektedir. Gelir ve servetin küçük bir azınlığın
elinde toplanmasının önlenebilmesi için vergi cennetleri aracılığıyla vergiden
kaçınma ve vergi kaçırmanın önüne geçilmesi gerekmektedir.

References

  • Arslan, M. O. (2011), “Vergi Cennetleri ve Küresel Yoksulluk”, Vergi Raporu, 142, s.41-48.
  • Aydın, E. ve Ersin, E. (2009), “Dünyadan Vergi Haberleri”, http://www.vergidegundem.com/files/Dunyadan-June09.pdf (17.08.2016).
  • Bennedsen, M. ve Zeume, S. (2015), “Corporate Tax Havens and Transparency”, https://www.chicagobooth.edu/~/media/4EFDF14CFE204FEB88670F9E0438B171.pdf (12.02.2017).
  • Campbell, A. F. (2016), “The Cost of Corporate Tax Avoidance”, https://www.theatlantic.com/business/archive/2016/04/corporate-tax-avoidance/478293/.
  • Clausing, K. A. (2016), “The Effect of Profit Shifting on the Corporate Tax Base in the United Stated and Beyond”, National Tax Journal, 69(4), s. 905-934.
  • Cobham, A. ve Janský, P. (2017), “Global Distribution of Revenue Loss from Tax Avoidance: Re-estimation and Country Results”, WIDER Working Paper, 2017/55.
  • Crivelli, E., Mooij, R.D. ve Keen, M. (2015), “Base Erosion, Profit Shifting and Developing Countries”, IMF Working Paper, WP/15/118.
  • Díaz-Berrio, J. L. E. (2011), “The Fight against Tax Havens and Tax Evasion: Progress since the London G20 Summit and the Challenges Ahead”, http://www.fundacionalternativas.org/public/storage/opex_ documentos_archivos/e6bf4cecc9006abb8c528869ce93e9e2.pdf.
  • Gravelle, J. G. (2015), “Tax Havens: International Tax Avoidance and Evasion”, Congressional Research Service, https://www.fas.org/sgp/crs/misc/R40623.pdf, (10.07.2016).
  • Hyde, T. (2016), “How Much Tax Revenue are We Losing to Offshore Havens?”, https://www.aeaweb.org/research/how-much-tax-revenue-are-we-losing-offshore (10.07.2016).
  • Jaafar, A. ve Thornton, J. (2015), “Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms”, The International Journal of Accounting, 50, s.435-457.
  • Jones, C., Temouri, Y. ve Cobham, A. (2018), “Tax Haven Networks and the Role of the Big 4 Accountancy Firms”, Journal of World Business, 53, s.177-193.
  • OECD (1998), Harmful Tax Competition: An Emerging Global Issue, OECD, Committee on Fiscal Affairs, http://www.uniset.ca/microstates/oecd_44430243.pdf (11.02.2017).
  • OECD (2013), “Action Plan on Base Erosion and Profit Shifting”, OECD Publishing, https://www. oecd.org/ctp/BEPSActionPlan.pdf (11.02.2017).
  • OECD (2016), “List of Unco-operative Tax Havens”, http://www.oecd.org/countries/ monaco/listofunco-operativetaxhavens.htm (17.08.2016).
  • Oxfam (2000), “Tax Havens: Releasing the Hidden Billions for Poverty Eradication”, Oxfam GB Policy Paper, http://www.taxjustice.net/cms/upload/pdf/oxfam_paper_-_final_version__06_00.pdf (05.07.2016).
  • Oxfam (2016), “The Hidden Billions: How Tax Havens Impact Lives at Home and Abroad”, Oxfam Research Reports, https://www.oxfam.org.au/wp-content/uploads/2016/06/OXF003-Tax-Havens-Report-FA2-WEB.pdf (05.07.2016).
  • Öz, S. (2005), Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Maliye ve Hukuk Yayınları, Yayın No.21, Ankara.
  • Shaikh, A. R. (2016), “Tax Havens as Vehicles for Tax Evasion and/or Laundering the Proceeds of Crime”, https://www.linkedin.com/pulse/tax-havens-vehicles-evasion-andor-laundering-proceeds-shaikh (05. 04.2017).
  • SOMO (2008), “The Global Problem of Tax Havens: The Case of the Netherlands”, SOMO Paper, https://www. somo.nl/the-global-problem-of-tax-havens-the-case-of-the-netherlands-update/ (01.07.2016).
  • Tax Justice Network (2017a), “New Estimates Reveal the Extent of Tax Avoidance by Multinationals”, https:// www.taxjustice.net/2017/03/22/new-estimates-tax-avoidance-multinationals/ (12.03.2017)
  • Tax Justice Network (2017b), “Inequality & Tax Havens”, http://www.taxjustice.net/topics/inequality-democ racy/inequality-tax-havens/ (12.03.2017).
  • Tax Juctice Network (2017c), “TJN Profit Shifting Tax Loss Estimates”, https://docs.google.com/spreadsheets/ d/1r7jdXvQ1NaGjUUkH1afniE3xvTyCu7NC8BZWZjkkQk/edit#gid=389779094 (12.03.2017).
  • Tobin, G. ve Walsh, K. (2013), “What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven”, The Economic and Social Review, 44,3, s.401-424.
  • TEİD (2016), “Panama’dan Mektup Var: Paravan Şirketlerin Karanlık Yüzü”, Türkiye Etik ve İhbar Derneği, Sayı:6.
  • Yılmaz, L. ve Keskin, A. (2016), “Panama Belgeleri Üzerinden Ekonomik Sistem Tartışmaları”, Stratejik Düşünce Enstitüsü, SDE Bakış, No:2.
  • Zucman, G. (2014), “Taxing across Borders: Tracking Personal Wealth and Corporate Profits”, Journal of Economic Perspectives, 28(4), s.121-148.
  • Zucman, G. (2015), Vergi Cennetleri: Ulusların Gizli Zenginliği, (Çev. Y. Özden Charles), Paris.
  • Weichenrieder, A. J. ve Xu, F. (2015), “Are Tax Haxens Good? Mplications of the Crackdown on Secrecy”, http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/ conferences/2015/Doctoral_mtg_ 2015/xu-paper.pdf (01.07.2016).

The Extent of Tax Loss and Evasion Caused By Tax Havens At Global Level

Year 2018, Volume: 9 Issue: 24, 69 - 91, 31.12.2018

Abstract

Tax
havens are not a new phenomenon, but the use of these places has increased
steadily from the 1980s to the present day. Tax havens offer, especially for
individuals and large companies, with an opportunity to avoid taxation  and help them stay out of tax liability in
their own countries. Especially when welfare state practices are increasing,
the transfer of tax bases of countries to tax havens erodes tax revenues and
complicates public finances. In this sense, the use of tax havens has begun to
be examined by regulatory authorities and policy makers in the context of the
financial crisis that has affected many countries in recent years. Also
recently, it has been stated in the so-called “Panama Papers” that individuals
with very high incomes and large companies evade tax by means of tax havens. On
a global scale, it is stated that 8% of the financial wealth in the world is in
tax havens. The main discussion in the study is about the size of the tax loss
and evasion that tax havens caused at the global level. In this context, the
tax loss and evasion are evaluated in the direction of the present debates and
estimated values on tax havens. In order to prevent the accumulation of income
and wealth in the hands of a small minority, it should be avoided that tax
avoidance and tax evasion through tax havens.

References

  • Arslan, M. O. (2011), “Vergi Cennetleri ve Küresel Yoksulluk”, Vergi Raporu, 142, s.41-48.
  • Aydın, E. ve Ersin, E. (2009), “Dünyadan Vergi Haberleri”, http://www.vergidegundem.com/files/Dunyadan-June09.pdf (17.08.2016).
  • Bennedsen, M. ve Zeume, S. (2015), “Corporate Tax Havens and Transparency”, https://www.chicagobooth.edu/~/media/4EFDF14CFE204FEB88670F9E0438B171.pdf (12.02.2017).
  • Campbell, A. F. (2016), “The Cost of Corporate Tax Avoidance”, https://www.theatlantic.com/business/archive/2016/04/corporate-tax-avoidance/478293/.
  • Clausing, K. A. (2016), “The Effect of Profit Shifting on the Corporate Tax Base in the United Stated and Beyond”, National Tax Journal, 69(4), s. 905-934.
  • Cobham, A. ve Janský, P. (2017), “Global Distribution of Revenue Loss from Tax Avoidance: Re-estimation and Country Results”, WIDER Working Paper, 2017/55.
  • Crivelli, E., Mooij, R.D. ve Keen, M. (2015), “Base Erosion, Profit Shifting and Developing Countries”, IMF Working Paper, WP/15/118.
  • Díaz-Berrio, J. L. E. (2011), “The Fight against Tax Havens and Tax Evasion: Progress since the London G20 Summit and the Challenges Ahead”, http://www.fundacionalternativas.org/public/storage/opex_ documentos_archivos/e6bf4cecc9006abb8c528869ce93e9e2.pdf.
  • Gravelle, J. G. (2015), “Tax Havens: International Tax Avoidance and Evasion”, Congressional Research Service, https://www.fas.org/sgp/crs/misc/R40623.pdf, (10.07.2016).
  • Hyde, T. (2016), “How Much Tax Revenue are We Losing to Offshore Havens?”, https://www.aeaweb.org/research/how-much-tax-revenue-are-we-losing-offshore (10.07.2016).
  • Jaafar, A. ve Thornton, J. (2015), “Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms”, The International Journal of Accounting, 50, s.435-457.
  • Jones, C., Temouri, Y. ve Cobham, A. (2018), “Tax Haven Networks and the Role of the Big 4 Accountancy Firms”, Journal of World Business, 53, s.177-193.
  • OECD (1998), Harmful Tax Competition: An Emerging Global Issue, OECD, Committee on Fiscal Affairs, http://www.uniset.ca/microstates/oecd_44430243.pdf (11.02.2017).
  • OECD (2013), “Action Plan on Base Erosion and Profit Shifting”, OECD Publishing, https://www. oecd.org/ctp/BEPSActionPlan.pdf (11.02.2017).
  • OECD (2016), “List of Unco-operative Tax Havens”, http://www.oecd.org/countries/ monaco/listofunco-operativetaxhavens.htm (17.08.2016).
  • Oxfam (2000), “Tax Havens: Releasing the Hidden Billions for Poverty Eradication”, Oxfam GB Policy Paper, http://www.taxjustice.net/cms/upload/pdf/oxfam_paper_-_final_version__06_00.pdf (05.07.2016).
  • Oxfam (2016), “The Hidden Billions: How Tax Havens Impact Lives at Home and Abroad”, Oxfam Research Reports, https://www.oxfam.org.au/wp-content/uploads/2016/06/OXF003-Tax-Havens-Report-FA2-WEB.pdf (05.07.2016).
  • Öz, S. (2005), Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Maliye ve Hukuk Yayınları, Yayın No.21, Ankara.
  • Shaikh, A. R. (2016), “Tax Havens as Vehicles for Tax Evasion and/or Laundering the Proceeds of Crime”, https://www.linkedin.com/pulse/tax-havens-vehicles-evasion-andor-laundering-proceeds-shaikh (05. 04.2017).
  • SOMO (2008), “The Global Problem of Tax Havens: The Case of the Netherlands”, SOMO Paper, https://www. somo.nl/the-global-problem-of-tax-havens-the-case-of-the-netherlands-update/ (01.07.2016).
  • Tax Justice Network (2017a), “New Estimates Reveal the Extent of Tax Avoidance by Multinationals”, https:// www.taxjustice.net/2017/03/22/new-estimates-tax-avoidance-multinationals/ (12.03.2017)
  • Tax Justice Network (2017b), “Inequality & Tax Havens”, http://www.taxjustice.net/topics/inequality-democ racy/inequality-tax-havens/ (12.03.2017).
  • Tax Juctice Network (2017c), “TJN Profit Shifting Tax Loss Estimates”, https://docs.google.com/spreadsheets/ d/1r7jdXvQ1NaGjUUkH1afniE3xvTyCu7NC8BZWZjkkQk/edit#gid=389779094 (12.03.2017).
  • Tobin, G. ve Walsh, K. (2013), “What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven”, The Economic and Social Review, 44,3, s.401-424.
  • TEİD (2016), “Panama’dan Mektup Var: Paravan Şirketlerin Karanlık Yüzü”, Türkiye Etik ve İhbar Derneği, Sayı:6.
  • Yılmaz, L. ve Keskin, A. (2016), “Panama Belgeleri Üzerinden Ekonomik Sistem Tartışmaları”, Stratejik Düşünce Enstitüsü, SDE Bakış, No:2.
  • Zucman, G. (2014), “Taxing across Borders: Tracking Personal Wealth and Corporate Profits”, Journal of Economic Perspectives, 28(4), s.121-148.
  • Zucman, G. (2015), Vergi Cennetleri: Ulusların Gizli Zenginliği, (Çev. Y. Özden Charles), Paris.
  • Weichenrieder, A. J. ve Xu, F. (2015), “Are Tax Haxens Good? Mplications of the Crackdown on Secrecy”, http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/ conferences/2015/Doctoral_mtg_ 2015/xu-paper.pdf (01.07.2016).
There are 29 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Nagihan Birinci

Publication Date December 31, 2018
Submission Date April 16, 2018
Published in Issue Year 2018 Volume: 9 Issue: 24

Cite

APA Birinci, N. (2018). Vergi Cennetlerinin Global Düzeyde Neden Olduğu Vergi Kayıp Ve Kaçağının Boyutu. Gümüşhane Üniversitesi Sosyal Bilimler Dergisi, 9(24), 69-91.