Vergi Cennetlerinin Global Düzeyde Neden Olduğu Vergi Kayıp Ve Kaçağının Boyutu

Yıl 2018, Cilt: 9 Sayı: 24, 69 - 91, 31.12.2018

Nagihan Birinci

Öz

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.

Anahtar Kelimeler

Vergi Cennetleri, Vergi Kayıp ve Kaçağı, Panama Belgeleri

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

Öz

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.

Anahtar Kelimeler

Tax Havens, Tax Loss and Evasion, Panama Papers

Kaynakça

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