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KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Year 2021, Volume: 17 Issue: 1, 115 - 148, 31.03.2021
https://doi.org/10.17130/ijmeb.902215

Abstract

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.

References

  • R. M. (2013). Tax transparency. Business Horizons, 56, 543-549.
  • Ateş, L. (2015). Vergisel bilgilerin otomatik değişimi standardı ve Türkiye. İnönü Üniversitesi Hukuk Fakültesi Dergisi, Özel Sayı, 2, 665-682.
  • Brodzka, A. (2013). FATCA from European Union perspective. Journal of Governance and Regulation, 2(3), 7-13.
  • Coates, W. H. (1924). League of Nations report on double taxation submitted to Financial Committee by Proffesors Bruins, Einaudi, Seligman, and Sir Josiah Stamp. Journal of Royal Statistical Society. 87(1), 99-102.
  • CoE/OECD (1988). The multilateral convention on mutul administrative assistance in tax matters. Erişim Tarihi: 12.12.2019, https://read.oecd-ilibrary.org/taxation/the-multilateral-convention-onmutual- administrative-assistance-in-tax-matters_9789264115606-en#page1
  • CoE/OECD (2010). Protocol amending the convention on mutual administrative assistance in tax matters. Erişim Tarihi: 10.12.2019, https://rm.coe.int/168008482b
  • CoinMarketCap (2019). Erişim Tarihi: 20.11.2019, https://coinmarketcap.com/
  • Dean, S. A. (2008). The incomplete global market for tax information. Boston College Law Review, 49(3), 605-672.
  • European Commission (2015). A fair and efficient corporate tax system in the European Union: 5 key areas gor action. Erişim Tarihi:15.12.2019, https://eurlex.europa.eu/resource.html?uri=cellar:5e1fd1b0- 15b7-11e5-a342-01aa75ed71a1.0003.01/DOC_1&format=PDF
  • Gadzo, S. & Klemencic, I. (2017). Effective international information exchange as a key element of modern tax systems: Promises and pitfalls of the OECD’s common reporting standart. Public Sector Economics, 41(2), 207-226.
  • GİB (2019), Erişim tarihi: 26.09.2019, https://www.gib.gov.tr/uluslararasi_mevzuat
  • Internet World Stats (2019). Erişim Tarihi: 22.03.2019, https://www.internetworldstats.com/emarketing. htm
  • League of Nations (1920). Report of the international financial conference, Volume III, Brüksel. Murphy, R. (2012). Closing the European gap, a report for group of the progressive alliance of socialists & democrats in the European Parliament. Tax Research LLP.
  • OECD (1963). A draft double taxation convention on income and capital. Erişim Tarihi: 10.12.2019, https://www.oecd-ilibrary.org/taxation/draft-double-taxationconvention-on-income-andcapital_ 9789264073241-en
  • OECD (1998). Harmful tax competition: An emerging global issue. Erişim Tarihi: 13.12.2019, https:// www.oecd-ilibrary.org/taxation/harmfultaxcompetition_9789264162945-en
  • OECD (2000a). Towards global tax co-operation: Progress in identifying and eliminating harmful tax practices. Erişim Tarihi: 11.12.1019, https://www.oecd.org/tax/transparency/abouttheglobalforum/ publications/towards-global-tax-cooperation-progress.pdf
  • OECD (2000b). Improving access to bank information for tax purposes. Erişim Tarihi: 09.12.2019, http:// www.oecd.org/tax/exchange-of-taxinformation/2497487.pdf
  • OECD (2002a). Model agreement on exchange of information in tax matters. Erişim Tarihi: 15.12.2019, https://www.oecd-ilibrary.org/taxation/implementing-the-taxtransparencystandards/ the-2002-model-agreement-on-exchange-ofinformation-ontax-matters-and-itscommentary_ 9789264110496-8-en
  • OECD (2002b). Model memorandum of understanding between the competent authorities on the automatic exchange of information for tax purposes. Erişim Tarihi: 01.12.2019, https://www. oecd.org/ctp/exchange-of-taxinformation/2662204.pdf
  • OECD (2005). Update to article 26 of the OECD model tax convention an its commentary. Erişim Tarihi: 13.12.2019, http://www.oecd.org/ctp/treaties/ discussiondraftreleasedon2005updatetothemodltaconvention.htm
  • OECD (2012a). Update to the article 26 of the OECD model tax convention and its commentary. Erişim Tarihi: 28.11.2019, https://www.oecd.org/ctp/exchangeoftax-information/120718_Article%20 26-ENG_no%20cover%20(2).pdf
  • OECD (2012b). Automatic exchange of information: What it is, how it works, benefits, what remains to be done. Erişim Tarihi: 11.11.2019, https://www.oecd.org/ctp/ exchange-of-tax-information/ automatic-exchangeofinformation-report.pdf
  • OECD (2015). Model protocol for the allowing the automatic and spontaneous exchange of information under a TIEA. Erişim Tarihi: 10.12.2019, https://www.oecd.org/ctp/exchange-of-tax-information/ Model-Protocol-TIEA.pdf
  • OECD (2017a). Model tax convention on income and capital: Condensed version. Erişim Tarihi: 11.12.2019, https://www.oecd.org/tax/model-tax-conventionon-income-and-on-capitalcondensed- version-20745419.htm.
  • OECD (2017b). Standart for automatic exchange of financial account information in tax matters. Second Edition. Erişim Tarihi: 15.12.2019, https://www.oecd.org/tax/exchange-of-taxinformation/ standard-forautomaticexchange-of-financial-account-information-in-tax-matterssecondedition9789264267992- en.htm
  • OECD (2017c). The Global Forum’s plan of action for developing countries participation in AEOI. Erişim Tarihi: 11.12.2019, https://www.oecd.org/tax/transparency/plan-of-action-AEOI-anddevelopingcountries. pdf
  • OECD (2018a). Automatic exchange of information implementation report. Erişim Tarihi: 09.12.2019, https://www.oecd.org/tax/transparency/AEOI-Implementation-Report-2018.pdf
  • OECD (2018b). Exchanges that took place in 2018 under the AEOI Standard. Erişim Tarihi: 14.12.2019, http://www.oecd.org/tax/automatic-exchange/commitment-and-monitoring-process/AEOIExchanges- 2018.pdf
  • OECD/G20 (2015a). Countering harmful tax practices more effectively, taking into account transparency and substance (Action 5): 2015 final report. Erişim Tarihi: 08.12.2019, https://www.oecd.org/ tax/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-andsubstance- action-5-2015-final-report-9789264241190-en.htm
  • OECD/G20 (2015b). Transfer pricing documentaiton and country-by-country reporting (Action 13): 2015 final report. Erişim Tarihi: 09.12.2019, https://www.oecd.org/tax/transfer-pricing-documentationand- country-by-countryreporting-action-13-2015-final-report-9789264241480-en.htm
  • Palan, R., Murphy, R. & Chavagneux, C. (2010). Tax havens: How globalization really works. London: Cornell University Press.
  • Parillo, K. A. (2013). FATCA: Vulnerable to a Canadian constitutional challenge?. Tax Notes International, 1031-1036.
  • Sharman, J. C. (2009). Privacy as roguery: Personal financial information in an age of transparancy. Public Administration, 87(4), 717-731.
  • Stewart, M. (2018). Transparency, tax, and human rights. Melbourne Legal Studies Research Paper Series. No: 774.
  • Tanzi, V. (2000). Globalization, technological developments, and the work of fiscal termites. IMF Working Paper, No: WP/00/81.
  • UN (2017). Double taxation convention between developed and developing countries. Erişim Tarihi: 13.12.2019, https://www.un-ilibrary.org/economic-andsocial-development/united-nationsmodel- double-taxation-convention-betweendeveloped-and-developing-countries-2017-update_ cc8f6035-en
  • UNPAN (2019). Historical setting of the united nations model convention. Erişim Tarihi:29.03.2019, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan004555.pdf
  • US Congress (2017). Tax cuts and jobs act. Erişim Tarihi: 13.04.2020, https://www.congress.gov/115/ plaws/publ97/PLAW-115publ97.pdf
  • US Department of the Treasury (2019). Erişim Tarihi: 01.10.2019, https://www.treasury.gov/resourcecenter/ taxpolicy/treaties/Pages/FATCA.aspx
  • Yavaşlar, F. B. (2015). Türk vergi hukukunda uluslararası bilgi değişimine izin veren hukuki kaynakların tespiti ve değerlendirilmesi. Vergi Dünyası, 401, 25-37.
  • Zuchman, G. (2013). The missing wealth of nations: Are europe and the U.S. net debtors or net creditors. The Quartely Journal of Economics, 1321-1364.
Year 2021, Volume: 17 Issue: 1, 115 - 148, 31.03.2021
https://doi.org/10.17130/ijmeb.902215

Abstract

References

  • R. M. (2013). Tax transparency. Business Horizons, 56, 543-549.
  • Ateş, L. (2015). Vergisel bilgilerin otomatik değişimi standardı ve Türkiye. İnönü Üniversitesi Hukuk Fakültesi Dergisi, Özel Sayı, 2, 665-682.
  • Brodzka, A. (2013). FATCA from European Union perspective. Journal of Governance and Regulation, 2(3), 7-13.
  • Coates, W. H. (1924). League of Nations report on double taxation submitted to Financial Committee by Proffesors Bruins, Einaudi, Seligman, and Sir Josiah Stamp. Journal of Royal Statistical Society. 87(1), 99-102.
  • CoE/OECD (1988). The multilateral convention on mutul administrative assistance in tax matters. Erişim Tarihi: 12.12.2019, https://read.oecd-ilibrary.org/taxation/the-multilateral-convention-onmutual- administrative-assistance-in-tax-matters_9789264115606-en#page1
  • CoE/OECD (2010). Protocol amending the convention on mutual administrative assistance in tax matters. Erişim Tarihi: 10.12.2019, https://rm.coe.int/168008482b
  • CoinMarketCap (2019). Erişim Tarihi: 20.11.2019, https://coinmarketcap.com/
  • Dean, S. A. (2008). The incomplete global market for tax information. Boston College Law Review, 49(3), 605-672.
  • European Commission (2015). A fair and efficient corporate tax system in the European Union: 5 key areas gor action. Erişim Tarihi:15.12.2019, https://eurlex.europa.eu/resource.html?uri=cellar:5e1fd1b0- 15b7-11e5-a342-01aa75ed71a1.0003.01/DOC_1&format=PDF
  • Gadzo, S. & Klemencic, I. (2017). Effective international information exchange as a key element of modern tax systems: Promises and pitfalls of the OECD’s common reporting standart. Public Sector Economics, 41(2), 207-226.
  • GİB (2019), Erişim tarihi: 26.09.2019, https://www.gib.gov.tr/uluslararasi_mevzuat
  • Internet World Stats (2019). Erişim Tarihi: 22.03.2019, https://www.internetworldstats.com/emarketing. htm
  • League of Nations (1920). Report of the international financial conference, Volume III, Brüksel. Murphy, R. (2012). Closing the European gap, a report for group of the progressive alliance of socialists & democrats in the European Parliament. Tax Research LLP.
  • OECD (1963). A draft double taxation convention on income and capital. Erişim Tarihi: 10.12.2019, https://www.oecd-ilibrary.org/taxation/draft-double-taxationconvention-on-income-andcapital_ 9789264073241-en
  • OECD (1998). Harmful tax competition: An emerging global issue. Erişim Tarihi: 13.12.2019, https:// www.oecd-ilibrary.org/taxation/harmfultaxcompetition_9789264162945-en
  • OECD (2000a). Towards global tax co-operation: Progress in identifying and eliminating harmful tax practices. Erişim Tarihi: 11.12.1019, https://www.oecd.org/tax/transparency/abouttheglobalforum/ publications/towards-global-tax-cooperation-progress.pdf
  • OECD (2000b). Improving access to bank information for tax purposes. Erişim Tarihi: 09.12.2019, http:// www.oecd.org/tax/exchange-of-taxinformation/2497487.pdf
  • OECD (2002a). Model agreement on exchange of information in tax matters. Erişim Tarihi: 15.12.2019, https://www.oecd-ilibrary.org/taxation/implementing-the-taxtransparencystandards/ the-2002-model-agreement-on-exchange-ofinformation-ontax-matters-and-itscommentary_ 9789264110496-8-en
  • OECD (2002b). Model memorandum of understanding between the competent authorities on the automatic exchange of information for tax purposes. Erişim Tarihi: 01.12.2019, https://www. oecd.org/ctp/exchange-of-taxinformation/2662204.pdf
  • OECD (2005). Update to article 26 of the OECD model tax convention an its commentary. Erişim Tarihi: 13.12.2019, http://www.oecd.org/ctp/treaties/ discussiondraftreleasedon2005updatetothemodltaconvention.htm
  • OECD (2012a). Update to the article 26 of the OECD model tax convention and its commentary. Erişim Tarihi: 28.11.2019, https://www.oecd.org/ctp/exchangeoftax-information/120718_Article%20 26-ENG_no%20cover%20(2).pdf
  • OECD (2012b). Automatic exchange of information: What it is, how it works, benefits, what remains to be done. Erişim Tarihi: 11.11.2019, https://www.oecd.org/ctp/ exchange-of-tax-information/ automatic-exchangeofinformation-report.pdf
  • OECD (2015). Model protocol for the allowing the automatic and spontaneous exchange of information under a TIEA. Erişim Tarihi: 10.12.2019, https://www.oecd.org/ctp/exchange-of-tax-information/ Model-Protocol-TIEA.pdf
  • OECD (2017a). Model tax convention on income and capital: Condensed version. Erişim Tarihi: 11.12.2019, https://www.oecd.org/tax/model-tax-conventionon-income-and-on-capitalcondensed- version-20745419.htm.
  • OECD (2017b). Standart for automatic exchange of financial account information in tax matters. Second Edition. Erişim Tarihi: 15.12.2019, https://www.oecd.org/tax/exchange-of-taxinformation/ standard-forautomaticexchange-of-financial-account-information-in-tax-matterssecondedition9789264267992- en.htm
  • OECD (2017c). The Global Forum’s plan of action for developing countries participation in AEOI. Erişim Tarihi: 11.12.2019, https://www.oecd.org/tax/transparency/plan-of-action-AEOI-anddevelopingcountries. pdf
  • OECD (2018a). Automatic exchange of information implementation report. Erişim Tarihi: 09.12.2019, https://www.oecd.org/tax/transparency/AEOI-Implementation-Report-2018.pdf
  • OECD (2018b). Exchanges that took place in 2018 under the AEOI Standard. Erişim Tarihi: 14.12.2019, http://www.oecd.org/tax/automatic-exchange/commitment-and-monitoring-process/AEOIExchanges- 2018.pdf
  • OECD/G20 (2015a). Countering harmful tax practices more effectively, taking into account transparency and substance (Action 5): 2015 final report. Erişim Tarihi: 08.12.2019, https://www.oecd.org/ tax/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-andsubstance- action-5-2015-final-report-9789264241190-en.htm
  • OECD/G20 (2015b). Transfer pricing documentaiton and country-by-country reporting (Action 13): 2015 final report. Erişim Tarihi: 09.12.2019, https://www.oecd.org/tax/transfer-pricing-documentationand- country-by-countryreporting-action-13-2015-final-report-9789264241480-en.htm
  • Palan, R., Murphy, R. & Chavagneux, C. (2010). Tax havens: How globalization really works. London: Cornell University Press.
  • Parillo, K. A. (2013). FATCA: Vulnerable to a Canadian constitutional challenge?. Tax Notes International, 1031-1036.
  • Sharman, J. C. (2009). Privacy as roguery: Personal financial information in an age of transparancy. Public Administration, 87(4), 717-731.
  • Stewart, M. (2018). Transparency, tax, and human rights. Melbourne Legal Studies Research Paper Series. No: 774.
  • Tanzi, V. (2000). Globalization, technological developments, and the work of fiscal termites. IMF Working Paper, No: WP/00/81.
  • UN (2017). Double taxation convention between developed and developing countries. Erişim Tarihi: 13.12.2019, https://www.un-ilibrary.org/economic-andsocial-development/united-nationsmodel- double-taxation-convention-betweendeveloped-and-developing-countries-2017-update_ cc8f6035-en
  • UNPAN (2019). Historical setting of the united nations model convention. Erişim Tarihi:29.03.2019, http://unpan1.un.org/intradoc/groups/public/documents/un/unpan004555.pdf
  • US Congress (2017). Tax cuts and jobs act. Erişim Tarihi: 13.04.2020, https://www.congress.gov/115/ plaws/publ97/PLAW-115publ97.pdf
  • US Department of the Treasury (2019). Erişim Tarihi: 01.10.2019, https://www.treasury.gov/resourcecenter/ taxpolicy/treaties/Pages/FATCA.aspx
  • Yavaşlar, F. B. (2015). Türk vergi hukukunda uluslararası bilgi değişimine izin veren hukuki kaynakların tespiti ve değerlendirilmesi. Vergi Dünyası, 401, 25-37.
  • Zuchman, G. (2013). The missing wealth of nations: Are europe and the U.S. net debtors or net creditors. The Quartely Journal of Economics, 1321-1364.
There are 41 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

Muhammet Aktuğ 0000-0001-8106-365X

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

Publication Date March 31, 2021
Submission Date December 19, 2019
Acceptance Date July 18, 2020
Published in Issue Year 2021 Volume: 17 Issue: 1

Cite

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