Translation
BibTex RIS Cite

KRİPTO PARA BİRİMİ ÜSTÜN VERGİ CENNETİ Mİ

Year 2016, Volume: 74 Issue: 2, 919 - 930, 29.12.2016

Abstract

Genellikle bilgisayar oyunlarında, sanal ekonomiye bağlı diğer sanal para birimlerinin aksine kripto para birimleri kendi içlerinde emsalsiz bir serbest kur sistemi meydana getirebilmektedirler. Vergi cenneti banka hesaplarında tutulan beyan edilmeyen gelirlerden ötürü Birleşik Devletlerin her yıl 40 ile 70 milyar dolar arasında vergi gelirinden olduğu tahmin edilmektedir. DGH (Dahili Gelir Hizmetleri) 2007 yılı düzenlemesi oyun içi ekonomiye dayalı sanal bir hacimle sınırlı olmayan ve gerçek ekonomide de işleyen Bitcoin gibi esaslı açık akış ödeme sistemlerinin gelişimini öngörememiştir. Denizaşırı banka hesaplarını kullanarak vergi kaçıranlar, vergi kaçırmak için Bitcoin kullanmayı tercih edebilecek olup, esasen bunlar, gelirlerini beyan ve vergi ödeme yükümlülüğünün bilincinde olan vergi mükellefleridir.


References

  • B.D. v. Liberty Reserve, 13 Crim. 368 S.D.N.Y., May 23, 2013. Bitcoin Forum, How Can We Trade Stocks, Gold Etc. with Bitcoin?, Çevrim içi: https://bitcointalk.org/index.php?topic=64081.0, Feb. 16, 2012. Clinch, Matt; Bitcoin Recognized By Germany As 'Private Money', CNBC, Çevrim içi: http://www.cnbc.com/id/100971898, Aug. 19, 2013. Comm'n V. Shavers, No. 4:13-CV-416, 2013 WL 4028182, at *2, E.D. Tex., Aug. 6, 2013. Cryptocurrency Legal Advoc. Grp., Staying Between The Lines: A Survey of U.S. Income Taxation and Its Ramifications on Cryptocurrencies, Çevirim içi: http://theclag.org/CM%231001Final.pdf, Apr. 15, 2012. Dick, J. Richard; Harvey Jr.; Offshore Accounts: Insider's Summary of Fatca and Its Potential Future, 57 VILL. L. Rev. 471, 473, 2012. Gov't Accountability Office, Gao-13-516, Virtual Economies and Curren- cies: Addıtıonal IRS Guidance Could Reduce Tax Compliance Risks, 2013 Gravelle, Jane G.; Congressional Research Service, R40623, Tax Havens: International Tax Avoidance and Evasion 1, 2013. Grinberg, Itai; The Battle Over Taxing Offshore Accounts, 60 UCLA L. REV. 304, 322, 2012. Grinberg, Reuben; Bitcoin: An Innovative Alternative Digital Currency, 4 Hastings Sci. & Tech. L.J. 159, 2012. Financial Crimes Enforcement Network, Dept. of Treasury, Application of Fincen's Regulations to Persons Administering, Exchanging, or Using Virtual Currencies, FınCEN, Çevrim içi: http://fincen.gov/statutes_regs/ guidance/pdf/FIN-2013-G001.pdf, Mar. 18, 2013. Foreign Accounts Tax Compliance Act, 26 U.S.C. §§ 1471-74, 2012. Freeman, Anthony Bitcoin: The Ultimate Offshore Bank Account?, Eco- nomics and Liberty: Observations From A Freeman, Çevrim içi: http: //economicsandliberty.wordpress. com/2011/08/23/bitcoin-the-ultimate- offshore-bank-account/, Aug. 23, 2011. Hill, Kashmir; Congress Is Nervous About This Whole Bitcoin Thing, For- bes.com, Çevrim içi: http: //www. forbes. com/sites /kashmirhill/2013/08/15/congress-is-nervous- about-bitcoin/ Aug. 15, 2013. Hill, Kashmir; Living on Bitcoin for a Week: The Expense Report, For- bes.com, Çevrim içi: http://www.forbes.com/sites/kashmirhill/2013/05/ 17/living-on-bitcoin-for-a- week-the-expense-report/, May 17, 2013. Lederman, Leandra; The Use of Voluntary Disclosure Initiatives in The Battle Against Offshore Tax Evasion, 57 VILL. L. Rev. 499, 502, 2012 Lee, Timothy B.; Congress Starts Investigating Bitcoin, Washington Post The Switch Blog, Çevrim içi: http://www.washingtonpost.com/blogs/theswitch/wp/2013/08/13/congress-starts-investigating-bitcoin/, Aug. 13, 2013.

IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?

Year 2016, Volume: 74 Issue: 2, 919 - 930, 29.12.2016

Abstract

Unlike other virtual currencies, which are usually connected to virtual eco- nomies in computer games, crypto currencies can bring a unique free-of-charge system within themselves. It is estimated that the United States from tax revenue between $ 40 and $ 70 billion per year, due to undeclared income held in tax haven bank accounts. DGH (Internal Revenue Services) 2007 has foreseen the development of open-stream payment systems based on in-game economy, such as Bitcoin, which is not confined to a virtual volume and that functions in the real economy. Using offshore bank accounts, tax evaders may prefer to use Bitcoin for tax evasion, which is essentially taxpayers who are aware of their liability to declare their income and pay taxes.


References

  • B.D. v. Liberty Reserve, 13 Crim. 368 S.D.N.Y., May 23, 2013. Bitcoin Forum, How Can We Trade Stocks, Gold Etc. with Bitcoin?, Çevrim içi: https://bitcointalk.org/index.php?topic=64081.0, Feb. 16, 2012. Clinch, Matt; Bitcoin Recognized By Germany As 'Private Money', CNBC, Çevrim içi: http://www.cnbc.com/id/100971898, Aug. 19, 2013. Comm'n V. Shavers, No. 4:13-CV-416, 2013 WL 4028182, at *2, E.D. Tex., Aug. 6, 2013. Cryptocurrency Legal Advoc. Grp., Staying Between The Lines: A Survey of U.S. Income Taxation and Its Ramifications on Cryptocurrencies, Çevirim içi: http://theclag.org/CM%231001Final.pdf, Apr. 15, 2012. Dick, J. Richard; Harvey Jr.; Offshore Accounts: Insider's Summary of Fatca and Its Potential Future, 57 VILL. L. Rev. 471, 473, 2012. Gov't Accountability Office, Gao-13-516, Virtual Economies and Curren- cies: Addıtıonal IRS Guidance Could Reduce Tax Compliance Risks, 2013 Gravelle, Jane G.; Congressional Research Service, R40623, Tax Havens: International Tax Avoidance and Evasion 1, 2013. Grinberg, Itai; The Battle Over Taxing Offshore Accounts, 60 UCLA L. REV. 304, 322, 2012. Grinberg, Reuben; Bitcoin: An Innovative Alternative Digital Currency, 4 Hastings Sci. & Tech. L.J. 159, 2012. Financial Crimes Enforcement Network, Dept. of Treasury, Application of Fincen's Regulations to Persons Administering, Exchanging, or Using Virtual Currencies, FınCEN, Çevrim içi: http://fincen.gov/statutes_regs/ guidance/pdf/FIN-2013-G001.pdf, Mar. 18, 2013. Foreign Accounts Tax Compliance Act, 26 U.S.C. §§ 1471-74, 2012. Freeman, Anthony Bitcoin: The Ultimate Offshore Bank Account?, Eco- nomics and Liberty: Observations From A Freeman, Çevrim içi: http: //economicsandliberty.wordpress. com/2011/08/23/bitcoin-the-ultimate- offshore-bank-account/, Aug. 23, 2011. Hill, Kashmir; Congress Is Nervous About This Whole Bitcoin Thing, For- bes.com, Çevrim içi: http: //www. forbes. com/sites /kashmirhill/2013/08/15/congress-is-nervous- about-bitcoin/ Aug. 15, 2013. Hill, Kashmir; Living on Bitcoin for a Week: The Expense Report, For- bes.com, Çevrim içi: http://www.forbes.com/sites/kashmirhill/2013/05/ 17/living-on-bitcoin-for-a- week-the-expense-report/, May 17, 2013. Lederman, Leandra; The Use of Voluntary Disclosure Initiatives in The Battle Against Offshore Tax Evasion, 57 VILL. L. Rev. 499, 502, 2012 Lee, Timothy B.; Congress Starts Investigating Bitcoin, Washington Post The Switch Blog, Çevrim içi: http://www.washingtonpost.com/blogs/theswitch/wp/2013/08/13/congress-starts-investigating-bitcoin/, Aug. 13, 2013.
There are 1 citations in total.

Details

Subjects Law in Context
Journal Section Translations
Authors

Omri Marian This is me

Publication Date December 29, 2016
Published in Issue Year 2016 Volume: 74 Issue: 2

Cite

APA Marian, O. (2016). IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?. Journal of Istanbul University Law Faculty, 74(2), 919-930.
AMA Marian O. IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?. Journal of Istanbul University Law Faculty. December 2016;74(2):919-930.
Chicago Marian, Omri. “IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?”. Journal of Istanbul University Law Faculty 74, no. 2 (December 2016): 919-30.
EndNote Marian O (December 1, 2016) IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?. Journal of Istanbul University Law Faculty 74 2 919–930.
IEEE O. Marian, “IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?”, Journal of Istanbul University Law Faculty, vol. 74, no. 2, pp. 919–930, 2016.
ISNAD Marian, Omri. “IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?”. Journal of Istanbul University Law Faculty 74/2 (December 2016), 919-930.
JAMA Marian O. IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?. Journal of Istanbul University Law Faculty. 2016;74:919–930.
MLA Marian, Omri. “IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?”. Journal of Istanbul University Law Faculty, vol. 74, no. 2, 2016, pp. 919-30.
Vancouver Marian O. IS CRYPTOGRAPHIC CURRENCY AN OUTSTANDING TAX HEAVEN?. Journal of Istanbul University Law Faculty. 2016;74(2):919-30.