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Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Yıl 2018, Sayı: 640, 1101 - 1118, 01.06.2018

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

Kaynakça

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  • Financial Markets, European Central Bank Occasional Paper No. 91. BERLINGER, Joshua; (2016), Panama Papers: 4 Reasons why Panama is Used as a Tax Haven, http://edition.cnn.com/2016/04/06/americas/panama-tax-haven/, 28.04.2017.
  • BILTON, Richard; (2016), Panama Belgeleri: Vergi Cennetindeki Hesaplar Ortaya Çıktı, http://www.bbc.com/turkce/haberler/2016/04/160404_panama_belgeleri, 28.04.2017.
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  • Issues in Leverage and Risk”, Financial Market Trends, 92(1), pp. 37-57. BURGGRAF, Helen; (2016), Panama Papers: 10 Most Popular Tax Havens, http://www.internationalinvestment.net/products/panama-papers-10-popular-tax-havens/, 28.04.2017.
  • CARRO, Guillermina; (2016), How Did Panama Become a Tax Haven?, http://dare- think.com/2016/04/how-did-panama-become-a-tax-haven/, 17.04.2017.
  • DESJARDINS, Jeff; (2016), The Fortune 500 Companies with the Most Cash in Offshore Tax Havens, http://www.visualcapitalist.com/fortune-500-companies-cash-offshore-tax-havens/, 25.04.2017.
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  • EUROPEAN PARLIAMENT; (2017b), The Impact of Schemes revealed by the Panama Papers on the Economy and Finances of a Sample of Member States, http://www.europarl.europa.eu/RegData/etudes/STUD/2017/572717/IPOL_STU%282017%29572717 _EN.pdf, 30.05.2017.
  • GRAVELLE, Jane G.; (2015), Tax Havens: International Tax Avoidance and Evasion, https://fas.org/sgp/crs/misc/R40623.pdf, 25.04.2017.
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An Old But Actual Issue: Panama Papers and Tax Havens

Yıl 2018, Sayı: 640, 1101 - 1118, 01.06.2018

Öz

Tax is the most important revenue search of the state. Executing of public services without disruption and increasing its quality fundamentally depends on a well functioning tax system. In this respect maximizing the state's tax revenue will also increase utility level of citizens from public goods. But when the state desires to increase tax reveneue sometimes it can also lead to negative reactions in several economic segments. For example, taxpayers can be reluctant for tax compliance and they act tax avoidance or tax evasion behaviour. In this context, tax havens can lead to loss the state’s income significantly. Because, especially in the globalization process which off-shore financial transactions is intensified, tax havens have become an important tool of getting rid of tax liability. In this paper tax havens issue will be dealed on the basis of the “2016 Panama papers scandal”. Aim of the study is to examine the economic and social effects of tax havens in this current experience

Kaynakça

  • AKTAN, Coşkun Can ve İstiklal Y. VURAL; (2004), “Vergi Rekabeti”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22(Ocak-Haziran), ss. 1-18.
  • BALTACI, Nuri and Muhammet ŞAHİN; (2016), “Relationship between Tax Regulations and Direct
  • Foreign Capital: Case of Balkan Countries”, Turkish Economic Review, 3(4), pp. 642-651. BECK, Roland and Michael FIDORA; (2008), The Impact of Sovereign Wealth Funds on Global
  • Financial Markets, European Central Bank Occasional Paper No. 91. BERLINGER, Joshua; (2016), Panama Papers: 4 Reasons why Panama is Used as a Tax Haven, http://edition.cnn.com/2016/04/06/americas/panama-tax-haven/, 28.04.2017.
  • BILTON, Richard; (2016), Panama Belgeleri: Vergi Cennetindeki Hesaplar Ortaya Çıktı, http://www.bbc.com/turkce/haberler/2016/04/160404_panama_belgeleri, 28.04.2017.
  • BLUNDELL-WIGNALL, Adrian; (2007), “An Overview of Hedge Funds and Structured Products
  • Issues in Leverage and Risk”, Financial Market Trends, 92(1), pp. 37-57. BURGGRAF, Helen; (2016), Panama Papers: 10 Most Popular Tax Havens, http://www.internationalinvestment.net/products/panama-papers-10-popular-tax-havens/, 28.04.2017.
  • CARRO, Guillermina; (2016), How Did Panama Become a Tax Haven?, http://dare- think.com/2016/04/how-did-panama-become-a-tax-haven/, 17.04.2017.
  • DESJARDINS, Jeff; (2016), The Fortune 500 Companies with the Most Cash in Offshore Tax Havens, http://www.visualcapitalist.com/fortune-500-companies-cash-offshore-tax-havens/, 25.04.2017.
  • DEVEREUX, Michael P. and Simon LORETZ; (2012), What do we Know About Corporate Tax
  • Competition?, Oxford University Centre for Business Taxation Working Paper No. 12/29. DORE, Ronald; (2008), “Financialization of the Global Economy”, Industrial and Corporate Change, 17(6), pp. 1097-1112.
  • E-MARKETER; (2016), Worldwide Retail Ecommerce Sales Will Reach $1.915 Trillion This Year, https://www.emarketer.com/Article/Worldwide-Retail-Ecommerce-Sales-Will-Reach-1915-Trillion- This-Year/1014369, 19.04.2017.
  • ENGELEN, Ewald; (2003), “The Logic of Funding European Pension Restructuring and The Dangers of Financialisation”, Environment and Planning A, 35, pp. 1357-1372.
  • EUROPEAN PARLIAMENT; (2017a), Offshore Activities and Money Laundering: Recent Findings and Challenges,http://www.europarl.europa.eu/RegData/etudes/STUD/2017/595371/IPOL_STU(2017)595371_E N.pdf, 28.04.2017.
  • EUROPEAN PARLIAMENT; (2017b), The Impact of Schemes revealed by the Panama Papers on the Economy and Finances of a Sample of Member States, http://www.europarl.europa.eu/RegData/etudes/STUD/2017/572717/IPOL_STU%282017%29572717 _EN.pdf, 30.05.2017.
  • GRAVELLE, Jane G.; (2015), Tax Havens: International Tax Avoidance and Evasion, https://fas.org/sgp/crs/misc/R40623.pdf, 25.04.2017.
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  • OECD; (2008), Tax Effects on Foreign Direct Investment, https://www.oecd.org/investment/investment-policy/40152903.pdf, 18.04.2017.
  • OECD; (2010), Transfer Pricing Methods, http://www.oecd.org/ctp/transfer-pricing/45765701.pdf, 04.2017.
  • ORHANGAZİ, Özgür; (2008), “Keynesgil Finansal Düzenlemelerden Finansallaşmaya: İktisat
  • Literatürü ve ABD Ekonomisinin Finansallaşmasına Tarihsel Bir Bakış”, ODTÜ Gelişme Dergisi, (Haziran), ss. 133-159. ORGAN, İbrahim ve Fatih ÇAVDAR; (2012), “Elektronik Ticaretin Vergilendirilmesinde
  • Uluslararası Alanda Yaşanan Sorunlar” İnternet Uygulamaları ve Yönetim Dergisi, 3(1), ss. 63-84. OXFAM; (2013), Tax on the “Private” Billions Now Stashed Away in Havens Enough to end
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  • Race To The Bottom On Corporate Tax, https://www.oxfam.org/en/pressroom/pressreleases/2016-12
  • /worlds-worst-corporate-tax-havens-exposed-oxfam-report-reveals, 27.04.2017.
  • OXFAM; (2016c), An Economy for the 1% - How Privilege and Power in the Economy Drive
  • Extreme Inequality and How this Can be Stopped, https://www.oxfam.org/sites/www.oxfam.org/files/file_attachments/bp210-economy-one-percent-tax- havens-180116-en_0.pdf, 27.04.2017.
  • ÖZ, Ersan ve Sevinç YARAŞIR; (2009), Global Bir Kavram: Vergi Rekabeti, Maliye Araştırma
  • Merkezi Konferansları 52. Seri, http://www.acarindex.com/dosyalar/makale/acarindex- pdf, 18.04.2017.
  • PALLEY, Thomas I.; (2007), Financialization: What it is and Why it Matters, Political Economy
  • Research Institute Working Paper No. 153. PANI, Erica and Nancy HOLMAN; (2013), A Fetish and Fiction of Finance: Unraveling the Subprime Crisis, http://eprints.lse.ac.uk/52731/1/Holman_Fetish_and_Fiction_%20of_Finance_ pdf, 24.04.2017.
  • PAPPAS, Peter; (2011), American Tax Compliance Rates Highest in Civilized World, Despite What
  • David Cay Johnston Says, http://www.pappastax.com/american-tax-compliance-rates-highest-in- civilized-world/, 26.04.2017.
  • PEHLİVAN, Serdar ve Ali Rıza GÖKBUNAR; (2010), “Ülkemizde Transfer Fiyatlandırmasının Yol
  • Açtığı Tahmini Kurumlar Vergisi Kaybı”, Yönetim ve Ekonomi, 17(1), ss. 99-120. PIKETTY, Thomas; (2014), Yirmi Birinci Yüzyılda Kapital, Çev. Hande KOÇAK, Türkiye İş Bankası
  • Kültür Yayınları, İstanbul. PWC ve WORLD BANK; (2017), Paying Taxes 2017, http://www.doingbusiness.org/~/media/
  • WBG/DoingBusiness/Documents/Special-Reports/Paying-Taxes-2017.pdf, 30.04.2017.
  • SANTISO, Javier; (2008), Sovereign Development Funds: Key Financial Actors of the Shifting
  • Wealth of Nations, http://www.oecd.org/dev/41944381.pdf, 24.04.2017.
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  • Economic Affairs, 47(3), pp. 42-48. SCHNEIDER, Friedrich; (2006), Shadow Economies and Corruption All over the World: What Do
  • We Really Know, IZA Discussion Paper No. 2315.
  • SCHNEIDER, Friedrich and Dominik ENSTE; (1999), Shadow Economies Around the World: Size
  • Causes and Consequences, CESifo Working Paper No. 196. SCHNEIDER, Friedrich and Robert KLINGLMAIR; (2004), Shadow Economies Around the World
  • What Do We Know?, IZA Discussion Paper No. 1043.
  • SCHNEIDER, Friedrich, Andreas BUEHN and Claudio E. MONTENEGRO; (2010), Shadow
  • Economies All over the World: New Estimates for 162 Countries from 1999 to 2007, The World Bank
  • Policy Research Working Paper No. 5356.
  • SCHNEIDER, Friedrich, Konrad RACZKOWSKI and Bogdan MRÓZ; (2015), “Shadow Economy and Tax Evasion in the EU, Journal of Money Laundering Control, 18(1), pp. 34-51.
  • SCHJELDERUP, Guttorm; (2016), How Panama Became a Tax Haven, https://www.nhh.no/en/ research/research-news/article-archive/2016/april/how-panama-became-a-tax-haven/, 28.04.2017.
  • SIKKA, Prem (2003), “The Role of Offshore Financial Centres in Globalization”, Accounting Forum, (4), pp. 365-399.
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  • Dönüşüm”, 2. Uluslararası Davraz Kongresi, Isparta, 29-31 Mayıs. TAVARES, Rui; (2013), Relationship between Money Laundering, Tax Evasion and Tax Havens, http://www.europarl.europa.eu/meetdocs/2009_2014/documents/crim/dv/tavares_ml_/tavares_ml_en. pdf, 18.04.2017.
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  • Evasion Worldwide, https://www.taxjustice.net/wp-content/uploads/2014/04/Cost-of-Tax-Abuse- TJN-2011.pdf, 26.04.2017.
  • TAX JUSTICE NETWORK; (2012), The Prıce of Offshore Revisited: New Estimates for Missing
  • Global Private Wealth, Income, Inequality and Lost Taxes, https://www.taxjustice.net/cms/upload/pdf/Price_of_Offshore_Revisited_120722.pdf, 27.04.2017.
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  • TAX JUSTICE NETWORK; (2016), The Panama Papers: The Enablers of Financial Secrecy Know what They are Doing, http://www.taxjustice.net/2016/04/04/15473/, 28.04.2017.
  • TEKİN, Ahmet; (2006), “Vergi Teşvikleri ve Ekonomik Etkileri”, Dumlupınar Üniversitesi Sosyal
  • Bilimler Dergisi, 16(Aralık), ss. 301-316. THE ECONOMIST; (2015), Tax Blacklists, http://www.economist.com/news/finance-and- economics/21661674-naming-and-shaming-tax-havens-fraught-folly-eu-hypocrites, 25.04.2017.
  • THE WORLD FACTBOOK; (2016), GDP Composition by Sector of Origin (%), https://www.cia.gov/library/publications/the-world-factbook/fields/2012.html#84, 02.05.2017.
  • TİRYAKİ, Çiğdem; (1990), Kıyı Bankacılığı, TCMB Araştırma Genel Müdürlüğü Tartışma Tebliği No. 9016.
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  • Morale, and Governance Quality, Georgia State University Andrew Young School of Policy Studies International Studies Program Working Paper No. 07-27. UNCTAD; (2000), Tax Incentives and Foreign Direct Investment, ASIT Advisory Studies No. 16, http://unctad.org/en/Docs/iteipcmisc3_en.pdf, 18.04.2017.
  • WORLD BANK; (2017a), Gross Domestic Product 2015, http://databank.worldbank.org/data/download/GDP.pdf, 25.04.2017.
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  • WORLD ECONOMIC FORUM; (2017), Which Countries are Worst Affected by Tax Avoidance?, https://www.weforum.org/agenda/2017/04/which-countries-are-worst-affected-by-tax- avoidance?utm_content=buffer7f2f9&utm_medium=social&utm_source=twitter.com&utm_campaig n=buffer, 26.04.2017.
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Toplam 95 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Muhammet Şahin

Candan Yılmaz

Yayımlanma Tarihi 1 Haziran 2018
Yayımlandığı Sayı Yıl 2018 Sayı: 640

Kaynak Göster

APA Şahin, M., & Yılmaz, C. (2018). Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. Finans Politik Ve Ekonomik Yorumlar(640), 1101-1118.
AMA Şahin M, Yılmaz C. Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. FPEYD. Haziran 2018;(640):1101-1118.
Chicago Şahin, Muhammet, ve Candan Yılmaz. “Eski Fakat Güncel Bir Sorun: Panama Belgeleri Ve Vergi Cennetleri”. Finans Politik Ve Ekonomik Yorumlar, sy. 640 (Haziran 2018): 1101-18.
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 M. Şahin ve C. Yılmaz, “Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri”, FPEYD, sy. 640, ss. 1101–1118, Haziran 2018.
ISNAD Şahin, Muhammet - Yılmaz, Candan. “Eski Fakat Güncel Bir Sorun: Panama Belgeleri Ve Vergi Cennetleri”. Finans Politik ve Ekonomik Yorumlar 640 (Haziran 2018), 1101-1118.
JAMA 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, 2018, ss. 1101-18.
Vancouver Şahin M, Yılmaz C. Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri. FPEYD. 2018(640):1101-18.