Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Muhammet Şahin; Candan Yılmaz

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Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Öz

Vergi devletin en önemli gelir kaynağıdır. Kamu hizmetlerinin aksamadan yürütülerek, kalitesinin artırılabilmesi en temelde iyi işleyen bir vergi sistemine bağlıdır. Bu bakımdan devletin vergi hasılatını azami düzeye çıkarabilmesi, beraberinde vatandaşların kamu hizmetlerinden elde ettiği fayda düzeyini de yükseltecektir. Ancak vergi hasılatının artırılmak istenmesi çeşitli ekonomik kesimlerde zaman zaman olumsuz tepkilere de yol açabilmektedir. Örneğin mükellefler vergiye uyum konusunda isteksiz davranarak, vergiden kaçınma veya vergi kaçırma fiillerinde bulunabilirler. Bu noktada vergi cennetleri, devletlerin önemli ölçüde gelir kaybına uğramasına yol açabilmektedirler. Zira özellikle kıyı ötesi finansal işlemlerin yoğunlaştığı küreselleşme sürecinde, vergi cennetleri, vergi yükümlülüğünden kurtulmanın önemli bir aracı haline gelmiştir. Bu çalışmada, vergi cennetleri sorunu 2016 yılında yaşanan “Panama belgeleri skandalı” temelinde ele alınacaktır. Çalışmanın amacı, vergi cennetlerinin ekonomik ve sosyal etkilerinin, yaşanan bu güncel deneyim ışığında incelenmesidir

Anahtar Kelimeler

Panama Belgeleri,Vergi Cennetleri,Kıyı Ötesi Finans,Vergilendirme

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

-

Yazarlar

Muhammet Şahin

Candan Yılmaz

Yayımlanma Tarihi

1 Haziran 2018

Gönderilme Tarihi

-

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2018 Sayı: 640

IZ

https://izlik.org/JA95FR23HX

APA

Şahin, M., & Yılmaz, C. (2018). Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. Finans Politik ve Ekonomik Yorumlar, 640, 1101-1118. https://izlik.org/JA95FR23HX

AMA

1.Şahin M, Yılmaz C. Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. FPEYD. 2018;(640):1101-1118. https://izlik.org/JA95FR23HX

Chicago

Şahin, Muhammet, ve Candan Yılmaz. 2018. “Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri”. Finans Politik ve Ekonomik Yorumlar, sy 640: 1101-18. https://izlik.org/JA95FR23HX.

EndNote

Şahin M, Yılmaz C (01 Haziran 2018) Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. Finans Politik ve Ekonomik Yorumlar 640 1101–1118.

IEEE

[1]M. Şahin ve C. Yılmaz, “Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri”, FPEYD, sy 640, ss. 1101–1118, Haz. 2018, [çevrimiçi]. Erişim adresi: https://izlik.org/JA95FR23HX

ISNAD

Şahin, Muhammet - Yılmaz, Candan. “Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri”. Finans Politik ve Ekonomik Yorumlar. 640 (01 Haziran 2018): 1101-1118. https://izlik.org/JA95FR23HX.

JAMA

1.Şahin M, Yılmaz C. Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. FPEYD. 2018;:1101–1118.

MLA

Şahin, Muhammet, ve Candan Yılmaz. “Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri”. Finans Politik ve Ekonomik Yorumlar, sy 640, Haziran 2018, ss. 1101-18, https://izlik.org/JA95FR23HX.

Vancouver

1.Muhammet Şahin, Candan Yılmaz. Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. FPEYD [Internet]. 01 Haziran 2018;(640):1101-18. Erişim adresi: https://izlik.org/JA95FR23HX

Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Öz

Anahtar Kelimeler

An Old But Actual Issue: Panama Papers and Tax Havens

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

IZ

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