VERGİ İDARELERİ ARASINDAKİ BİLGİ DEĞİŞİMİNİN VERGİ KAYIP VE KAÇAĞININ ÖNLENMESİNDEKİ ROLÜ

Yıl 2025, Cilt: 27 Sayı: 3 , 1250 - 1269 , 15.09.2025

Murat İçmen

https://doi.org/10.16953/deusosbil.1669038

https://izlik.org/JA42CF33KJ

Öz

2008 Finansal Krizi’nden sonra vergi kayıp ve kaçaklarının önlenmesinde vergi idareleri arasında iş birliklerinin geliştirilmesi uluslararası alanda önemli bir politika hedefi haline gelmiştir. Bu iş birliklerinin en önemli aracı ise bilgi değişimidir. AB, ABD ve OECD öncülüğünde yürütülen çalışmalar sonucu günümüzde çok sayıda ülke bilgi değişimi anlaşmalarına katılmaktadır. Bu bağlamda çalışmanın amacı vergi idareleri arasındaki bilgi değişiminin uluslararası vergi kayıp ve kaçağının önlenmesindeki rolünün tespitidir. Literatürde bu konuda yapılmış çalışmalar analiz edilmekte çeşitli sonuç ve öneriler sunulmaktadır. Buna göre ülkeler arasında iki taraflı ve talep üzerine bilgi değişiminin vergi kayıp ve kaçaklarını yeterince engelleyemediği görülmektedir. Bunun yerine günümüzde daha etkin olduğu görülen çok taraflı otomatik bilgi değişimi tercih edilmektedir. Ayrıca vergi idareleri arasındaki bilgi değişiminin mükelleflerin vergiye gönüllü uyumunu, idareye olan güveni ve vergi gelirlerini arttırabileceği sonucuna da varılmaktadır. Bununla birlikte kapsam dışında olan ülkelerin (özellikle ABD’nin) CRS’ye dahil olması, otomatik bilgi değişiminden kaçınılmasını sağlayabilecek uygulamalara karşı (yatırım yoluyla vatandaşlık alınması vb.) düzenlemelere gidilmesi önerilmektedir.

Anahtar Kelimeler

Bilgi Değişimi , Vergi Kaçakçılığı , Vergi Cennetleri , Banka Gizliliği

Etik Beyan

Bu makale etik kurul onayı gerektirmemektedir.

Destekleyen Kurum

Destekleyen kurum bulunmamaktadır.

Teşekkür

Yazarların beyan edecek bir teşekkür notu bulunmamaktadır.

THE ROLE OF INFORMATION EXCHANGE BETWEEN TAX AUTHORITIES IN THE PREVENTION OF TAX LOSSES AND EVASION

https://izlik.org/JA42CF33KJ

Öz

After the 2008 Financial Crisis, the development of cooperation between tax administrations to prevent tax losses and evasion has become an important policy objective in the international arena. The most important tool of this cooperation is the exchange of information. As a result of the efforts led by the EU, the US and the OECD, many countries are now participating in information exchange agreements. In this context, the aim of this study is to determine the role of information exchange between tax administrations in preventing international tax losses and evasion. The studies in the literature on this subject are analyzed and various results and suggestions are presented. Accordingly, it is seen that bilateral and on-demand exchange of information between countries cannot sufficiently prevent tax losses and evasion. Instead, multilateral automatic information exchange, which is seen to be more effective today, is preferred. It is also concluded that information exchange between tax administrations can increase taxpayers' voluntary tax compliance, trust in the administration and tax revenues. In addition, it is suggested that countries that are out of scope (especially the US) should be included in the CRS and that regulations should be introduced against practices that may avoid automatic exchange of information (such as obtaining citizenship through investment.

Anahtar Kelimeler

Exchange of Information , Tax Evasion , Tax Havens , Bank Secrecy.

Etik Beyan

Ethics committee approval was not required for this article.

Destekleyen Kurum

There is no supporting institution

Teşekkür

The authors have no acknowledgments to declare.

Kaynakça

• Ahrens, L. & Bothner, F. (2020). The big bang: Tax evasion after automatic exchange of information under FATCA and CRS. New Political Economy, 25 (6), 849-864. https://doi.org/10.1080/13563467.2019.1639651.
• Alstadsæter A., Johannesen, N. & Zucman, G. (2019). Tax evasion and inequality. American Economic Review 109 (6). 2073–2103. https://doi.org/10.1257/aer.20172043.
• Arnold, B. J. (2020). An Introduction to tax treaties. UN DESA Publishing. https://financing.desa.un.org/sites/default/files/2023- 03/TT_Introduction_Eng.pdf
• Ateş, L. (2023). Dijital platformlar aracılığıyla elde edilen gelir bilgisinin uluslararası otomatik değişimi ve Türkiye. Selçuk Üniversitesi Hukuk Fakültesi Dergisi (SÜHFD), 31 (1), 297-324.
• Baselgia, E. (2023). The compliance effects of the automatic exchange of information: Evidence from the Swiss Tax Amnesty. EU Tax Observatory, Working Paper. No. 19. https://www.taxobservatory.eu/publication/the-compliance-effects-of-the-automatic-exchange-of-information-evidence-from-the-swiss-tax-amnesty/.
• Beer, S., Coelho, M.D. & Leduc, S. (2019). Hidden treasure: the impact of automatic Exchange of information on cross-border tax evasion. IMF Working Paper 19/286. https://www.imf.org/en/Publications/WP/Issues/2019/12/20/Hidden-Treasure-The-Impact-of-Automatic-Exchange-of-Information-on-Cross-Border-Tax-Evasion-48781
• BM (2021). Model Double Taxation Convention United Nations Between Developed And Developing Countries. https://financing.desa.un.org/sites/default/files/2023-05/UN%20Model_2021.pdf
• Boas, H. F., Johannesen, N., Kreiner, C. T., Larsen, L. T. & Zucman, G. (2024). Taxing capital in a globalized world: The effects of automatic ınformation exchange. National Bureau of Economic Research (NBER), Working No. 32714, 1-60. https://www.nber.org/system/files/working_papers/w32714/w32714.pdf
• Caruana-Galizia, P. & Caruana-Galizia, M., (2016). Offshore financial activity and tax policy: Evidence from a leaked data set. Journal of Public Policy, 36, 457–488. https://www.jstor.org/stable/26775350
• Casi, E., Spengel, C. & Stage, Barbara M. B. (2020). Cross-border tax evasion after the common reporting standard: Game over?” Journal of Public Economics, 190, 1-22. https://doi.org/10.1016/j.jpubeco.2020.104240
• Cathell, R. M. & Wagner, H. (2017). Recent developments under FATCA, U.S. withholding tax, and global information reporting. Crowe. 1-7. https://www.crowe.com/-/media/crowe/llp/folio-pdf/recent-developments-under-fatca-us-withholding-tax-and-gir-tax-18000-073a.pdf?rev=d96cf4df9c7b4671af29794fd447ed93&hash=F95CC4A5F5C38B47D20ECC6B775EDBD4
• CIAT (1999), Model agreement tax information exchange. https://www.ciat.org/Biblioteca/DocumentosTecnicos/Ingles/1999_model_agreement_tax_information_ciat.pdf
• Cleartax (2024). Difference Between FATCA And CRS compliance. https://cleartax.in/s/fatca-crs-compliance
• Çelikkaya, A. & Bişgin, A. (2012). Uluslararası alanda vergi idareleri arasında bilgi değişimi: Türkiye’nin taraf olduğu anlaşmalar açısından konunun değerlendirilmesi. Maliye Dergisi, Sayı 16, 76-94.
• Dharmapala, D. & Hines, J.R. (2009). Which countries become tax havens? Journal of Public Economics, 93, 1058–1068, https://doi.org/10.1016/j.jpubeco.2009.07.005
• EUR-Lex, (1977), Council Directive 77/799/EEC, https://eur-lex.europa.eu/eli/dir/1977/799/oj/eng
• EUR-Lex (2003), Council Directive 2003/48/EC, https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32003L0048
• Gadžo, S. & Klemenčıć, I. (2017). Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard. Public Sector Eonomics, 41 (2), 207-226.
• Global Forum (2025). Global Forum on transparency and exchange of ınformation for tax purposes. https://www.oecd.org/en/publications/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes_2219469x.html
• Han, C.R. & McGauran, R. (2014). Tracing trails: Implications of tax information exchange programs for customs administrations. World Customs Journal, 8 (2), 3-14. https://doi.org/10.55596/001c.9306030
• Hanlon, M., Maydew E. L. & Thornock, J. R. (2015). Taking the long way home: U.S. tax evasion and offshore investments in U.S. equity and debt markets. The Journal of Finance, 70 (1), 257-287. https://www.jstor.org/stable/43611028
• Huizinga, H. & Nicode`me, G. (2004). Are international deposits tax-driven. Journal of Public Economics, 88, 1093–1118. https://doi.org/10.1016/S0047-2727(03)00058-6
• IRS (2024). Summary of FATCA reporting for U.S taxpayers. https://www.irs.gov/businesses/corporations/summary-of-fatca-reporting-for-us-taxpayers
• Johannesen, N. & Zucman, G. (2014). The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6 (1), 65–91. http://dx.doi.org/10.1257/pol.6.1.65
• Keen, M. & Ligthart, J. E. (2006). Information sharing and international taxation: A Primer, International Tax and Public Finance, 13, 81–110.
• Legal Information Institute. (2023). Multilateral. https://www.law.cornell.edu/wex/multilateral#:~:text=Multilateral%20agreements%20are%20characterized%20by,commitments%20among%20the%20participating%20entities
• Menkhoff, L. & Miethe, J. (2019). Tax evasion in new disguise? Examining tax havens' international bank deposits. Journal of Public Economics 176, 53–78. https://doi.org/10.1016/j.jpubeco.2019.06.003
• Oberson, X. (2015). International exchange of information in tax matters. Edward Elgar Publishing.
• OECD (2024a). Harmful Tax Practices 2023 peer review reports on ¬the¬ exchange of information on ¬tax rulings: Inclusive framework on ¬BEPS: Action 5. https://www.oecd.org/en/publications/2024/12/harmful-tax-practices-2023-peer-review-reports-on-the-exchange-of-information-on-tax-rulings_1c3b34ec.html
• OECD (2024c). Global Forum on transparency and exchange of information for tax purposes. https://web-archive.oecd.org/tax/transparency/who-we-are/about/
• OECD (2024b). Signatories Of The Multilateral Competent Authority Agreement On Automatic Exchange Of Financial Account Information And Intended First Information Exchange Date. https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/tax-transparency-and-international-co-operation/crs-mcaa-signatories.pdf
• OECD (2017a). Model Tax Convention on Income and on Capital: Condensed Version 2017. OECD Publishing. http://dx.doi.org/10.1787/mtc_cond-2017-en
• OECD (2017b). Standard for automatic exchange of financial account information in tax matters, Second Edition, OECD Publishing. http://dx.doi.org/10.1787/9789264267992-en
• OECD (2012). Automatic exchange of information what it is, how it works, benefits, what remains to be done. OECD Publishing. https://web-archive.oecd.org/2014-07-10/206531-automatic-exchange-of-information-report.pdf
• OECD (2011). Implementing the Tax Transparency Standards: A Handbook for Assessors and Jurisdictions, Second Edition, OECD Publishing. http://dx.doi.org/10.1787/9789264110496-en
• OECD & Council of Europe (2011). The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol. OECD Publishing. http://dx.doi.org/10.1787/9789264115606-en
• OECD (1998). Harmful tax competition an emerging global issue, https://www.oecd.org/content/dam/oecd/en/publications/reports/1998/04/harmful-tax-competition_g1ghgc60/9789264162945-en.pdf
• O'Reilly, P., Parra Ramirez, K. & Stemmer, M. A. (2021). Exchange of information and bank deposits in international financial centres. Hacienda Pública Española/Review of Public Economics, 239 (4), 27-69. https://dx.doi.org/10.7866/HPE-RPE.21.4.2
• Öner, C. (2010). Uluslararası alanda vergi idareleri arası bilgi değişimi. Yetkin Yayınları.
• Rixen, T. & Schwarz, P. (2012). How effective is the European Union’s Savings Tax Directive? Evidence from four EU member states, JCMS, 50 (1), 151–168 https://doi.org/10.1111/j.1468-5965.2011.02213.x
• Tax Justice Network (2024). The State of tax justice 2024, https://taxjustice.net/reports/the-state-of-tax-justice-2024/
• Tax Justice Network (2009). Tax information exchange arrangements. https://www.taxjustice.net/cms/upload/pdf/Tax_Information_Exchange_Arrangements.pdf
• Valkama, M. (2013). The Nordic Mutual Assistance Convention on Mutual Administrative Assistance in Tax Matters. Günther, C. O. ve Tüchler, N. (Der), Exchange of information for tax purposes: Series on international tax law, 197-220.
• Zucman, G. (2013). The missing wealth of nations: Are Europe and the U.S net debtors or net creditors? The Quarterly Journal of Economics, 128, 1321-1364.