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

Year 2025, Volume: 10 Issue: 2, 323 - 329

Klemens Katterbauer , Hassan Syed , Berna Ak Bingül , Sema Yılmaz

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

References

• Adera, A. (2024). Chinese aid projects and local tax attitudes: Evidence from Africa. The European Journal of Development Research, 36(1), 102–134. https://doi.org/10.1057/s41287-023-00595-9
• Ahn, D. (2021). Why reform is needed: WTO ‘public body’ jurisprudence. Global Policy, 12(S3), 61–70. https://doi.org/10.1111/1758-5899.12929
• Ait Abdellouhab, F., & Radaelli, C. M. (2023). International taxation. In The Elgar companion to the OECD (pp. 174–184). Edward Elgar Publishing. https://www.elgaronline.com/edcollchap/book/9781800886872/book-part-9781800886872-24.xml
• Challender, D. W. S., & MacMillan, D. C. (2014). Poaching is more than an enforcement problem. Conservation Letters, 7(5), 484–494. https://doi.org/10.1111/conl.12082
• Chen, E., & Gavious, I. (2017). The roles of book‐tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption. Accounting & Finance, 57(3), 681–699. https://doi.org/10.1111/acfi.12172
• Chen, L., & He, R. (2024). Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III in China: A pre-registered report. Pacific-Basin Finance Journal, 83, Article 102242.
• Coulibaly, B. S., Gandhi, D., & Senbet, L. W. (2019). Is sub-Saharan Africa facing another systemic sovereign debt crisis? https://www.brookings.edu/wp-content/uploads/2019/04/africa_sovereign_debt_sustainability.pdf
• Cui, W., Hicks, J., & Wiebe, M. (2024). Administrative procedures as tax enforcement tools. Economics Letters, 237, 111649.
• Etter-Phoya, R., Meinzer, M., & Lima, S. (2020). Tax base erosion and corporate profit shifting: Africa in international comparative perspective. Journal on Financing for Development, 1(2), 68–107.
• Huina, X. (2017). Why law enforcement is weak in China: The mindset of the frontline tax officials. Columbia Journal of Asian Law, 31, 73–.
• Katterbauer, K. (2022). A novel digital service taxation and sustainability legal framework utilizing artificial intelligence analysis of subsea cable data transmissions. Financial Law Review, 25(1), 146–157.
• Katterbauer, K. (2023). An Islamic game theory approach for overcoming base erosion profit shifting challenges for the Organization of Islamic Cooperation (OIC). The Journal of Law, Social Justice and Global Development, 27, 31–40.
• Katterbauer, K., Syed, H., Özbay, R. D., Yılmaz, S., & de Kiev, L. C. (2025). Taxation of artificial intelligence solutions: A Chinese approach. Journal of Recycling Economy & Sustainability Policy, 4(1), 70–79.
• Komba, E. (2025). Tax administration and due process concerns in tax enforcement in Tanzania. Journal of Contemporary African Legal Studies, 2(1), 67–74.
• Koske, I., Wanner, I., Bitetti, R., & Barbiero, O. (2015). The 2013 update of the OECD’s database on product market regulation: Policy insights for OECD and non-OECD countries. OECD Economics Department Working Papers, 1200. https://iris.luiss.it/handle/11385/172260
• Lin, K. Z., Mills, L. F., Zhang, F., & Li, Y. (2018). Do political connections weaken tax enforcement effectiveness? Contemporary Accounting Research, 35(4), 1941–1972. https://doi.org/10.1111/1911-3846.12360
• Moore, M., Prichard, W., & Fjeldstad, O.-H. (2018). Taxing Africa: Coercion, reform and development. Bloomsbury Academic. https://library.oapen.org/handle/20.500.12657/58819
• Oguttu, A. W. (2015). Tax base erosion and profit shifting in Africa – Part 1: What should Africa’s response be to the OECD BEPS Action Plan? Comparative and International Law Journal of Southern Africa, 48(3), 516–553.
• Redonda, A., & Neubig, T. (2018). Assessing tax expenditure reporting in G20 and OECD economies (CEP Discussion Note No. 3).
• Russo, R. (2016). Base erosion and profit shifting. In F. Boccia & R. Leonardi (Eds.), The challenge of the digital economy (pp. 39–54). Springer International Publishing. https://doi.org/10.1007/978-3-319-43690-6_3
• Sun, Y. (2022). Tax incentives, tax enforcement, and enterprise R&D investment: Evidence from Chinese A-share listed. Frontiers in Psychology, 13, 953313.
• Xiao, C. (2020). Intergovernmental revenue relations, tax enforcement and tax shifting: Evidence from China. International Tax and Public Finance, 27(1), 128–152. https://doi.org/10.1007/s10797-019-09546-9
• Xu, W., Zeng, Y., & Zhang, J. (2011). Tax enforcement as a corporate governance mechanism: Empirical evidence from China: Tax enforcement and corporate governance. Corporate Governance: An International Review, 19(1), 25–40. https://doi.org/10.1111/j.1467-8683.2010.00831.x