Vergi Cennetleri İle Mücadele Aracı Olarak : Şeffaflık “Oecd- Beps 5 Numaralı Eylem Planı (2015 Nihai Raporu) Temelinde Bir Çalışma”

Abstract

Vergi cennetlerinin uluslararası suçların finansmanında kullanılması sorunu bir yana, bu ülkelerin vergiden kaçınma ve vergi kaçırma amaçlarıyla kullanılarak yüksek miktarlardaki fonların vergilendirme dışında bırakılması, devletlerin bütçe gelirlerinin azalması ve kamu harcamalarının kısıtlanması gibi birtakım olumsuz sonuçları beraberinde getirmiştir. Bu nedenle, "vergi cennetleri", dünya ekonomisi için çözülmesi gereken ciddî ve güncel bir sorun olmak giderek artan bir öneme sahiptir.

Vergi cennetlerinin gelişimi; 1998’de Ekonomik Kalkınma ve İşbirliği Örgütü  tarafından başlatılan “vergiden kaçınma/haksız vergi rekabeti” ile savaşta yeni bir dalganın gelişine -özellikle küresel finansal krizin ardından- neden olmuştur. Bu ikinci dalga Ekonomik Kalkınma ve İşbirliği Örgütü  tarafından “şeffaflık” olarak adlandırılmıştır.

Çalışmada “şeffaflık” BEPS (Base Erosion Profit Shifting: Matrah Aşındırma ve Kâr Aktarımı)- 5 nolu eylem planı (2015 nihai raporu) temelinde incelenmiştir.

Keywords

• Vergi Hukuku,Vergi Cennetleri,Şeffaflık,Zararlı Vergi Rekabeti,Vergiden Kaçınma

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

Abstract

Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public expenditures. Therefore, the "tax havens" has become serious and current problem that needs to be resolved for the world economy.

The Organisation for Economic Co-operation and Development (OECD) published a report in 1998 and declared a war against harmful tax competition. This report was the first wave of fighting against harmful tax competition. However, the proliferation of tax havens led to exist a new wave -especially after the global financial crisis- in combat with tax havens. This second wave was named "transparency" by OECD.

The "transparency" revealed in OECD Base Erosion Profit Shifting -5 Action (2015 final report), which can be used as an instrument in fighting against tax havens, has be examined in the study.

Keywords

• Transparency,Tax Havens,BEPS Action 5,Harmful Tax Practices,Tax Evasion,Tax Rulings

References

1. Arslan, M.(2011), “Vergi Cennetleri ve Küresel Yoksulluk”, Vergi Raporu, No: 142 (Temmuz), ss. 42-48.
2. Başaran Yavaşlar, F. (2012), “Peşin Fiyatlandırma Anlaşmaları ve Bu Anlaşmaların Anayasal Sınırları”, Marmara Üniversitesi Hukuk Fakültesi ve Deutscher Akademischer Austauschdienst (DAAD) tarafından düzenlenen “Uluslararası Tartışma Ortamında Transfer Fiyatlandırması” başlıklı uluslararası sempozyum, İstanbul, Mart 6
3. Bennedsen, M.& Zeume, S. (2015). “Corporate Tax Havens and Transparency”, https://www.chicagobooth.edu/~/media/4EFDF14CFE204FEB88670F9E0438B171.pdf, (10.02.2017).
4. Bilici, N. (2004). Türkiye’de Vergi Kayıp ve Kaçakları Önlenmesi Yolları, 19. Maliye Sempozyumu, Antalya, Mayıs 10-14, ss.601-620.
5. Desai Mihir, A. & Foley, C. & Hines J.R., Economic Effects of Regional Tax Havens, 2004, http://www.bus.umich.edu/otpr/WP2004-9.pdf, (05.02.2017).
6. European Parlıament (2013), Polici Department Budgetary Affairs, http://www.europarl.europa.eu/RegData/etudes/etudes/join/2013/490673/IPOL-JOIN_ET(2013)490673_EN.pdf, (05.04.2017).
7. Gözler, K. (2009), İdare Hukuku, 2.Baskı, 2.Cilt, Bursa, Ekin Yayınevi.
8. Karakurt, B. (2016), “Vergi Cennetleri ve Posta Kutusu Şirketlerin Kamu Maliyesine Etkileri”, Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, No:2 (30), ss. 319-341

9. Kondo, S. (2002). Fostering Dialogue to Strengthen Good Governance. Public Sector Transparency and Accountability: Making it Happen. Paris.
10. Kudrle, R. (2016). “Tax Havens and the Transparency Wave of International Tax Legalization”, University of Pennsylvania Journal of International Law, Vol. 19 (4), ss. 1153-1182.
11. Liebman, H.& Heyvaert, W.& Oyen, W. (2016) , “Countering Harmful Tax Practices: BEPS Action 5 and EU Initiatives – Past Progress, Current Status and Prospects”, https://www.ibfd.org/sites/ibfd.org/files/content/pdf/et_2016_2-3_e2_2.pdf, (02.02.2017).
12. Harm, O. (2013), “International Tax Transparency: Past, Present and Future, http://www.internationaltaxreview.com, (15.03.2017).
13. Organisation for Economic Co-operation and Development (1998) , Harmful Tax Competition, Paris, https://www.oecd.org/tax/transparency/44430243.pdf, (02.02.2017).
14. Organisation for Economic Co-operation and Development (2000) , Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices, Paris, http://www.oecd.org/ctp/harmful/2090192.pdf, (02.02.2017).
15. Organisation for Economic Co-operation and Development (2001) , The OECD’s Project on Harmful Tax Practices: The 2001 Progress Report, Paris, https://www.oecd.org/ctp/harmful/2664450.pdf, (02.02.2017).
16. Organisation for Economic Co-operation and Development (2004) , The OECD’s Project on Harmful Tax Practices: The 2004 Progress Report, Paris, https://www.oecd.org/ctp/harmful/30901115.pdf, (02.02.2017).
17. Organisation for Economic Co-operation and Development (2015) , Final Report: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance , Paris, http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance-action-5-2015-final-report_9789264241190-en, (02.02.2017).
18. Organisation for Economic Co-operation and Development, Glossary of Tax Terms, http://www.oecd.org/ctp/glossaryoftaxterms.htm, (05.02.2017).
19. Organisation for Economic Co-operation and Development, Glossary of Statistical Terms, https://stats.oecd.org/glossary/, (05.02.2017).
20. Organisation for Economic Co-operation and Development, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris, 2010,
21. http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2010_tpg-2010-en#page4, (03.03.2017)
22. Oxfam (2000). Tax Havens: Releasing the Hidden Billions for Poverty Eradication, Oxfam GB Policiy Paper, 29 January, Retrived from, http://www.policy-practice.oxfam.org.uk,2000
23. Öz, S., Uluslararası Vergi Rekabeti ve Vergi Cennetleri, 1.B, Ankara: Maliye ve Hukuk Yayınları, 2005
24. Öztürk, S. & Ülger, Ö. (2016), “Vergi Cennetlerinin Küresel Finansal Kriz Üzerine Ekonomik Etkileri: Vergi Kaçırma, Vergiden Kaçınma ve Kara Para Aklamadaki Rolü”, Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, No:1 (9), ss. 237-254.
25. Schwarcz, L. (2013), “Ring-Fencing”, Southern California Law Review, Vol:87 (69), 2013.
26. Starchild, A. (2016), Tax Havens for International Business, 1.Ed., Macmillan Press.
27. Türk Dil Kurumu Sözlüğü, http://tdk.gov.tr/, (03.03.2017).
28. Yıldırım, T.& Yasin, M. & Özdemir, H.E. & Üstün, G. & Okay, Ö. (2010), İdare Hukuku II, 1.Baskı, İstanbul: On İki Levha Yayıncılık.
29. Zucman Gabriel (2015), Vergi Cennetleri: Ulusların Gizli Zenginliği, Çev.Yasemin Özden Charles, İstanbul: Yordam Kitapçılık.