Çin Ve Afrika Arasındaki Vergi Tabanının Aşınması Ve Kar Transferi: Mevzuat Engelleri Ve AI Tabanlı Vergi Uygulamasının Vaadi

Abstract

Bu makale, Çin ve Afrika ülkeleri arasındaki finansal etkileşimleri inceleyerek, Vergi Tabanının Aşınması ve Kar Transferi (BEPS) ile bağlantılı yasal zayıflıklara odaklanmaktadır. Zayıf vergi idaresi, sınırlı dijital altyapı ve gelişmiş ekonomileri kayıran küresel vergi normları gibi zorlukları analiz etmektedir. Çalışma, ticaret, yatırım ve finansman mekanizmalarının (örneğin, imtiyazlı krediler, kamu-özel sektör ortaklıkları ve özel ekonomik bölgeler) BEPS risklerini nasıl etkilediğini ve ikili anlaşmalar ile vergi anlaşmalarının rolünü değerlendirmektedir. Ayrıca, vergi uygulamasında yapay zeka destekli araçları inceleyerek, bu araçların gerçek zamanlı izleme ve uyum sağlama potansiyelini vurgulamakta ve veri gizliliği ve yönetişimle ilgili endişelere dikkat çekmektedir. Makale, mali egemenliği ve adil kalkınmayı güçlendirmek için koordineli yasal reform, kapasite geliştirme ve etik teknoloji benimsenmesinin gerekliliğini vurgulamaktadır.

Keywords

• Erozyon
• Kar Aktarımı
• Düzenleyici Engeller
• Yapay Zeka

Navigating Base Erosion And Profit Shifting Between China And Africa: Regulatory Hurdles And The Promise Of AI-Driven Tax Enforcement

Abstract

This paper examines financial interactions between China and African states, focusing on legal vulnerabilities linked to Base Erosion and Profit Shifting (BEPS). It analyzes challenges such as weak tax administration, limited digital infrastructure, and global tax norms favoring developed economies. The study assesses how trade, investment, and financing mechanisms—like concessional loans, PPPs, and SEZs—affect BEPS risks, alongside the role of bilateral treaties and tax agreements. It also explores AI-driven tools for tax enforcement, highlighting their potential for real-time monitoring and compliance, while noting concerns about data privacy and governance. The paper underscores the need for coordinated legal reform, capacity building, and ethical technology adoption to strengthen fiscal sovereignty and equitable development.

Keywords

• Erosion
• Profit Shifting
• Regulatory Hurdles
• AI

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