KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Muhammet Aktuğ; Ersan Öz

doi:10.17130/ijmeb.902215

KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Öz

Küreselleşme sürecinde gümrük engellerinin azalması, teknolojik gelişmeler neticesinde ulaşım ve nakliye maliyetlerinin düşmesi sınır ötesi ticari faaliyetlerin geçmişle mukayese edilemeyecek şekilde artmasını sağlamıştır. Küreselleşme ile bireylerin ve firmaların mobilitesinin yükselmesi, vergi kaçırma ve vergiden kaçınma fırsatlarını artırmıştır. Vergi cennetlerinin yaygınlaşması uluslararası vergi rekabetini tetiklemiş ve kamu gelirlerini tehdit eder hale gelmiştir. Mükelleflerin ülke sınırlarını kolaylıkla aşabildiği buna karşılık vergi idarelerinin yetkilerinin ülke içine hapsolduğu bir ortamda küresel vergi şeffaflığının sağlanması için en etkili çözüm yolu, vergi konularında idareler arası bilgi paylaşımının sağlam bir zemine oturtulmasıdır. Bu çalışmanın amacı küresel vergi şeffaflığının sağlanmasında vergi konularında uluslararası bilgi paylaşımının önemini ve bilgi paylaşımında gelinen son noktayı ortaya koymaktır.

Anahtar Kelimeler

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Details

Primary Language

Turkish

Subjects

-

Journal Section

Research Article

Authors

Muhammet Aktuğ ^*
0000-0001-8106-365X
Türkiye

Ersan Öz This is me
0000-0002-1847-8841
Türkiye

Publication Date

March 31, 2021

Submission Date

December 19, 2019

Acceptance Date

July 18, 2020

Published in Issue

Year 2021 Volume: 17 Number: 1

DOI

https://doi.org/10.17130/ijmeb.902215

IZ

https://izlik.org/JA54FN39XE

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RIS / Bibtex

APA

Aktuğ, M., & Öz, E. (2021). KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 17(1), 115-148. https://doi.org/10.17130/ijmeb.902215

KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Öz

Anahtar Kelimeler

References

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Primary Language

Subjects

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Publication Date

Submission Date

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Published in Issue

DOI

IZ

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Cited By

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