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Vergiden Kaçınmayı Önlemeye Yönelik Küresel Asgari Kurumlar Vergisi

Year 2022, , 93 - 112, 29.06.2022
https://doi.org/10.30927/ijpf.1067733

Abstract

1980 sonrası liberalleşme politikalarının uygulanmaya başlaması ile birlikte küreselleşme süreci de hız kazanmıştır. Sermaye hareketlerinin serbestleşmesi, sermayenin vergi oranlarına duyarlılığında yaşanan artış ile vergi bir rekabet unsuru haline gelmiş ve vergi cenneti ülkelerin ortaya çıkmasına neden olmuştur. Vergi cenneti ülkeleri aracılığıyla vergiden kaçınma eğilimleri kolaylaşmış ve ulus devletler gelir kaybı yaşamaya başlamıştır. Özellikle 2008 mali krizinin ekonomi üzerindeki olumsuz etkileri, artan dış borçlar, bütçe açıkları hükümetleri kemer sıkma politikalarına yöneltmiştir. Şirketler ise vergi yükümlülüklerini en aza indirmek için vergiden kaçınma faaliyetlerine yönelmiştir. Kurumlar vergisinden kaçınmayı önlemek amacıyla Amerika Birleşik Devletleri önderliğinde G7 ülkeleri tarafından çok uluslu şirketlerin kazançlarının kazancın elde edildiği ülkede vergilendirilmesine yönelik küresel asgari kurumlar vergisi oranı önerisinde bulunulmuştur. Çok uluslu işletmelerin elde ettikleri kazançların elde edildiği ülkelerde vergilendirilmesine yönelik çalışmaya küresel gayri safi hasılanın %90’ından fazlasına sahip ülkelerin oluşturduğu 137 ülkenin katılımı sağlanmıştır. Çalışmanın 2023 yılı itibariyle uygulamaya konulması planlanmaktadır. Yüzde on beş oranında uygulanacak olan küresel asgari kurumlar vergisi ile küresel çapta yıllık 150 milyar USD dolar ek kurumlar vergisi geliri elde edilmesi öngörülmektedir. Ayrıca uygulama ile uluslararası vergi sisteminin istikrarına ilaveten, mükellef ve vergi idareleri açısından vergide belirliliğin artmasına katkı sağlanması amaçlanmaktadır.

References

  • Kaynakça Aktan, C.C. & Vural, İ.Y. (2004). “Vergi Rekabeti”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22:Ocak-Haziran, 1-18.
  • Bird, R. & Nozemack, K.D., (2018).” Tax Avoidance as a Sustainability Problem”, Journal of Business Ethics, 151 (4), 1009-1025.
  • Edwards, C. & Rugy, V.D. (2002). “International Tax Competition: A 21st-Century Restraints on Government”, Policy Analysis, 431: 12 Nisan.
  • Dallyn, S. (2017). “An Examination Of The Political Salience Of Corporate Tax Avoidance: A Case Study Of The Tax Justice Network”, Accounting Forum, 41 (4), 336-352.
  • Dowling, G.R. (2014). “The Curious Case of Corporate Tax Avoidance: Is It Socially Irresponsible?”, Journal of Business Ethics, 124, 173-184.
  • Fisher, J.F. (2014). “Fairer Shores: Tax Havens, Tax Avoidance, And Corporate Social Responsibility”, Boston University Law Review, 94: 337-365.
  • Freedman J. (2004). “Defining Taxpayer Responsibility: In Support, of a General Anti Avoidance Principle”, British Tax Review, (4), 332-357.
  • Gerçek A. & Uygun, E. (2018). “OECD Ülkelerinde Agresif Vergi Planlamasını Önlemeye Yönelik Tedbirlerin Değerlendirilmesi”, Vergi Sorunları, 360, Eylül, 34-49.
  • Gribnau, H. (2015). “Corporate Social Responsibility and Tax Planning: Not By Rules Alone”, Social and Legal Studies, 24 (2), 225-250.
  • Kahraman, A. (2021). Uluslararası Vergilemede Dönüşüm, (27 Temmuz), https://www.ey.com/tr_tr/tax/uluslararasi-vergilemede-donusum. (25.01.2022).
  • Knuutinen, R. (2014). “Corporate Social Responsibility, Taxation and Aggressive Tax Planning”, Nordic Tax Journal, 2014 (1), 36-75.
  • Lanis, R. & Richardson, G. (2012). “Corporate Social Responsibility and Tax Aggressiveness: an Empirical Analysis”. Journal of Accounting and Public Policy, 31, 86-108.
  • Lynne O. & Tuck, P. (2019). “Corporate Tax Avoidance: Is Tax Transparency The Solution?”, Accounting and Business Research, 49:5, 565-583.
  • Jasmine M.F. (2014). “Fairer Shores: Tax Havens, Tax Avoidance, And Corporate Social Responsibility”, Boston University Law Review, 94: 337-365.
  • Panayi, C. (2014). “Is Aggressive Tax Planning Socially Irresponsible?”, Intertax, 43 (10), 544–588.
  • Payne, D.M. & Raiborn, C.A. (2018). “Aggressive Tax Avoidance: A Conundrum For Stakeholders, Governments and Morality”, Journal of Business Ethics, 147, 469-487.
  • Piantavigna, P. (2018). “The Role of The Subjective Element in Tax Abuse and Aggressive Tax Planning”, World Tax Journal, 10 (2), 193-232.
  • Picciotto, S. (2015). “Indeterminacy, Complexity, Technocracy And The Reform Of İnternational Corporate Taxation”, Social And Legal Studies, 24 (2), 165-184.
  • Rohac D. (2006). “Evidence and Myths About Tax Competition”, New Perspectives on Political Economy, 02, 86-115.
  • Saraç Ö. (2006). “Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları: Türkiye Değerlendirmesi”, Maliye ve Hukuk Yayınları, Ankara.
  • Uygun, E. (2020). “Türkiye’de Vergilemede Adalet Açısından Dolaylı Ve Dolaysız Vergiler”, Vergi Raporu, 251: Ağustos, 222-236.
  • Oats, L. & D. Onu, (2016). “Cozy Deals, Social Media and Tax Morale”, Tax Notes International, 84 (1), 69-75.
  • Oxfam. (2016). “The Hidden Billions: How Tax Havens Impact Lives at Home and Abroad”, https://www.oxfam.org.au/wp-content/uploads/2016/06/OXF003-Tax-Havens-Report-FA2-WEB.pdf.
  • Öz S. (2005). Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Yayın No:21, Mart, Maliye ve Hukuk Yayınları, Ankara.
  • Öztürk, S. & Ö. Ülger. (2016). “Zararlı Vergi Rekabeti Ve Vergi Cennetleri: Vergi Cennetlerinin Vergi Kaçırma, Vergiden Kaçınma Ve Kara Para Aklamadaki Rolü”, Sobider Sosyal Bilimler Dergisi, 3:9, Aralık, 118-135.
  • OECD. (2017). Organisation for Economic Cooperation and Development, Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm. (01.02.2022).
  • OECD. Tax Revenue Trends 1965-2020, Table 1.1. Revenue Statistics: Overwiew Version 1, (2021). https://stat.link/0pljx5. (01.02.2022).
  • OECD. (2021) (a). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 8 October.; https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm. (01.02.2022).
  • OECD. (2021) (b). The Pillar Two Rules in a Nutshell, 20 December.; https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf. (01.02.2022).

Global Minimum Corporate Tax to Avoid Tax Avoidance

Year 2022, , 93 - 112, 29.06.2022
https://doi.org/10.30927/ijpf.1067733

Abstract

With the implementation of liberalization policies after 1980, the globalization process has also accelerated. The liberalization of capital movements and the increase in the sensitivity of capital to tax rates have become an element of tax competition and have led to the emergence of tax haven countries. Tax avoidance tendencies have become easier through tax haven countries and nation-states have begun to lose income. Especially the negative effects of the 2008 financial crisis on the economy, increasing foreign debts and budget deficits have led governments to austerity policies. Companies have turned to tax avoidance activities to minimize their tax liabilities. In order to avoid corporate tax avoidance, G7 countries, under the leadership of the United States of America, proposed a global minimum corporate tax rate for the taxation of the earnings of multinational companies in the country where the income is obtained. 137 countries, consisting of countries with more than 90% of the global gross product, participated in the study on the taxation of the earnings of multinational enterprises in the countries where they are obtained. The study is planned to be put into practice by 2023. With the global minimum corporate tax to be applied at a rate of fifteen percent, it is anticipated that an additional corporate tax income of 150 billion USD will be generated globally. In addition to the stability of the international tax system, it is aimed to contribute to the increase of tax certainty in terms of taxpayers and tax administrations.

References

  • Kaynakça Aktan, C.C. & Vural, İ.Y. (2004). “Vergi Rekabeti”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22:Ocak-Haziran, 1-18.
  • Bird, R. & Nozemack, K.D., (2018).” Tax Avoidance as a Sustainability Problem”, Journal of Business Ethics, 151 (4), 1009-1025.
  • Edwards, C. & Rugy, V.D. (2002). “International Tax Competition: A 21st-Century Restraints on Government”, Policy Analysis, 431: 12 Nisan.
  • Dallyn, S. (2017). “An Examination Of The Political Salience Of Corporate Tax Avoidance: A Case Study Of The Tax Justice Network”, Accounting Forum, 41 (4), 336-352.
  • Dowling, G.R. (2014). “The Curious Case of Corporate Tax Avoidance: Is It Socially Irresponsible?”, Journal of Business Ethics, 124, 173-184.
  • Fisher, J.F. (2014). “Fairer Shores: Tax Havens, Tax Avoidance, And Corporate Social Responsibility”, Boston University Law Review, 94: 337-365.
  • Freedman J. (2004). “Defining Taxpayer Responsibility: In Support, of a General Anti Avoidance Principle”, British Tax Review, (4), 332-357.
  • Gerçek A. & Uygun, E. (2018). “OECD Ülkelerinde Agresif Vergi Planlamasını Önlemeye Yönelik Tedbirlerin Değerlendirilmesi”, Vergi Sorunları, 360, Eylül, 34-49.
  • Gribnau, H. (2015). “Corporate Social Responsibility and Tax Planning: Not By Rules Alone”, Social and Legal Studies, 24 (2), 225-250.
  • Kahraman, A. (2021). Uluslararası Vergilemede Dönüşüm, (27 Temmuz), https://www.ey.com/tr_tr/tax/uluslararasi-vergilemede-donusum. (25.01.2022).
  • Knuutinen, R. (2014). “Corporate Social Responsibility, Taxation and Aggressive Tax Planning”, Nordic Tax Journal, 2014 (1), 36-75.
  • Lanis, R. & Richardson, G. (2012). “Corporate Social Responsibility and Tax Aggressiveness: an Empirical Analysis”. Journal of Accounting and Public Policy, 31, 86-108.
  • Lynne O. & Tuck, P. (2019). “Corporate Tax Avoidance: Is Tax Transparency The Solution?”, Accounting and Business Research, 49:5, 565-583.
  • Jasmine M.F. (2014). “Fairer Shores: Tax Havens, Tax Avoidance, And Corporate Social Responsibility”, Boston University Law Review, 94: 337-365.
  • Panayi, C. (2014). “Is Aggressive Tax Planning Socially Irresponsible?”, Intertax, 43 (10), 544–588.
  • Payne, D.M. & Raiborn, C.A. (2018). “Aggressive Tax Avoidance: A Conundrum For Stakeholders, Governments and Morality”, Journal of Business Ethics, 147, 469-487.
  • Piantavigna, P. (2018). “The Role of The Subjective Element in Tax Abuse and Aggressive Tax Planning”, World Tax Journal, 10 (2), 193-232.
  • Picciotto, S. (2015). “Indeterminacy, Complexity, Technocracy And The Reform Of İnternational Corporate Taxation”, Social And Legal Studies, 24 (2), 165-184.
  • Rohac D. (2006). “Evidence and Myths About Tax Competition”, New Perspectives on Political Economy, 02, 86-115.
  • Saraç Ö. (2006). “Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları: Türkiye Değerlendirmesi”, Maliye ve Hukuk Yayınları, Ankara.
  • Uygun, E. (2020). “Türkiye’de Vergilemede Adalet Açısından Dolaylı Ve Dolaysız Vergiler”, Vergi Raporu, 251: Ağustos, 222-236.
  • Oats, L. & D. Onu, (2016). “Cozy Deals, Social Media and Tax Morale”, Tax Notes International, 84 (1), 69-75.
  • Oxfam. (2016). “The Hidden Billions: How Tax Havens Impact Lives at Home and Abroad”, https://www.oxfam.org.au/wp-content/uploads/2016/06/OXF003-Tax-Havens-Report-FA2-WEB.pdf.
  • Öz S. (2005). Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Yayın No:21, Mart, Maliye ve Hukuk Yayınları, Ankara.
  • Öztürk, S. & Ö. Ülger. (2016). “Zararlı Vergi Rekabeti Ve Vergi Cennetleri: Vergi Cennetlerinin Vergi Kaçırma, Vergiden Kaçınma Ve Kara Para Aklamadaki Rolü”, Sobider Sosyal Bilimler Dergisi, 3:9, Aralık, 118-135.
  • OECD. (2017). Organisation for Economic Cooperation and Development, Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm. (01.02.2022).
  • OECD. Tax Revenue Trends 1965-2020, Table 1.1. Revenue Statistics: Overwiew Version 1, (2021). https://stat.link/0pljx5. (01.02.2022).
  • OECD. (2021) (a). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 8 October.; https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm. (01.02.2022).
  • OECD. (2021) (b). The Pillar Two Rules in a Nutshell, 20 December.; https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf. (01.02.2022).
There are 29 citations in total.

Details

Primary Language Turkish
Subjects Economics, Law in Context
Journal Section Research Article
Authors

Esra Uygun 0000-0001-5332-0831

Publication Date June 29, 2022
Submission Date February 3, 2022
Acceptance Date May 1, 2022
Published in Issue Year 2022

Cite

APA Uygun, E. (2022). Vergiden Kaçınmayı Önlemeye Yönelik Küresel Asgari Kurumlar Vergisi. International Journal of Public Finance, 7(1), 93-112. https://doi.org/10.30927/ijpf.1067733

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