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

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

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

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