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

Year 2017, Volume: 2 Issue: 2, 226 - 244, 31.12.2017

Zeynep Nihan Çamurcu

https://doi.org/10.30927/ijpf.327882

Cited By: 1

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

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