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GEÇİŞ ÜLKELERİNDE KAYIT DIŞI EKONOMİ VE KARAPARA KAVRAM İNCELEMESİ

Yıl 2022, Geçiş Ekonomilerinin 30. Yılı Özel Sayısı, 60 - 81, 31.12.2022

Öz

Kayıt dışı ekonomi, günümüz ekonomilerinin en önemli sorunlarından biri olarak karşımıza çıkmakta ve dünya ülkelerinin tamamında farklı nitelik ve boyutlarda kendini göstermektedir. Bu bağlamda; kayıt dışı ekonominin ortaya çıkış nedenlerinin tespit edilmesi, ülkelerin kayıt dışı ekonomi ile mücadelesinde doğru politikalar üretebilmeleri açısından önem teşkil etmektedir. 1970’li yıllardan itibaren çeşitli akademik çalışmalara konu olan kayıt dışı ekonomi kavramı günden güne önemini arttırmıştır. Kayıt dışı ekonominin sorunsal alanlarının başında gelmekte olan karapara ile mücadele hususunda kayıt dışı ekonomi ile mücadelede gereklilik arz etmektedir. Kayıtlı ekonominin kanayan yarası olarak literatürdeki yerini alan kayıt dışı ekonomi ve karapara ile mücadele üzerinde ülkelerin politikalar geliştirebilmesi için bu iki olgunun boyutunun tahmin edilmesi gerekmektedir. Nitekim ülke bazında kayıt dışı ekonominin ve karaparanın boyutunun doğru olarak ölçülebilmesi için, o ülkeye ait ekonomik, sosyal ve siyasal yapının belirlenmesi ve buna uygun yöntemlerin saptanması gerekmektedir. Bu çalışmada Sovyetler Birliği’nin dağılması sonucu ortaya çıkan geçiş ekonomilerinde kayıt dışı ekonomi ve karapara kavramlarının incelemesinin yanında kayıt dışı ekonomi ve karaparanın ekonomi içerisindeki boyutları üzerine literatür taraması yapılmıştır.

Kaynakça

  • Agarwal, D.J. ve Agarwal, A. (2004). International Money Laundering in the Banking Sector. Finance India, Vol XVIII No 2, June 2004; delivered as the Keynote Address at the AsiaPacific Banker’s Congress.
  • Akar, Y. (1997). Karaparanın Aklanması. Sermaye Piyasası Yayınları, s.8, Ankara.
  • Aktan, C.C. (2000). Vergi Dışı Piyasa Ekonomisi. TOSYÖV, Ekonomik, Sosyal ve Siyasal Araştırmalar Serisi, No: 6. Ankara.
  • Altuğ, O. (1999). Kayıt Dışı Ekonomi. 2. Baskı, Türkmen Kitabevi, İstanbul, s.118
  • Arnis, S. ve Talis, P. (2020). Shadow Economy Index for Russia 2017-2018: comparison with the size of the shadow economies in Ukraine, Kyrgyzstan, Kosovo, Moldova, Romania, Latvia, Lithuania, Estonia and Poland. The Centre for Sustainable Business at Stockholm School of Economics, Riga.
  • Baker, W.R. (2005). Capitalism’s Achilles Heel:Dirty Money and How to Renew the Free-Market System. John Wiley and Sons Inc. s.162
  • Baker, W.R. (2007).The Scale of Global Financial Structure Facilitating Money Laundering. Paper presented at the conference Tackling Money Laundering. University of Utrecht,Utrecht, Netherland, 2-3.
  • Camdessus, M. (1998). (Managing Director of the IMF). Money Laundering: the Importance of International Counter-Measures. Address at the Plenary Meeting of the FATF on Money Laundering, Paris, February 10 1998 Erişim: https://www.imf.org/en/News/Articles/2015/09/28/04/53/sp021098 29.11.2022
  • Carson, C.S. (1984). The Underground Economy: An Introduction. Survey of Current Business, Vol.64, No.5, United States Department of Commerce, Bureau of Economic Analysis. May 1984, s.25-33.
  • Castells, M. ve Portes, A. (1989). World Underneath: The Origins, Dynamics and Effects of the Informal Economy. in the Informal Economy: Studies in Advanced and Less Developed Countries. Baltimore and London. The John Hopkins University Press. s 11-12
  • Çetintaş, H., Vergil H. (2003). Türkiye’de Kayıt Dışı Ekonominin Tahmini. Doğuş Üniversitesi Dergisi, 4(1): 15-30.
  • Çiloğlu, İ. (1998). Kayıt Dışı Ekonominin İşleyişi Ve Kamu Bütçesine Etkisi. Hazine Dergisi, Sayı: 11, 1-10.
  • Danesh, A.H. (1991). The Informal Economy: Underground Economy, Moonlightining, Subcontracting, Household Economy, Unorganized Sector, Barter, Ghetto Economy, Second Economy, - A Research Guide. New York: Garland Reference Library of Social Science vol 624.
  • Değirmenci, O. (2007). Mukayeseli Hukukta ve Türk Hukukunda Suçtan Kaynaklanan Malvarlığı Değerlerini Aklama Suçu. s.10, Turhan Kitabevi, Ankara.
  • Derdiyok, T. (1993). Türkiye’nin Kayıt dışı Ekonomisinin Tahmini. Türkiye İktisat Dergisi, 54-63.
  • DPT-Devlet Planlama Teşkilatı. (2001). VIII. Beş Yıllık Kalkınma Planı (2001-2005), Kayıt Dışı Ekonomi Özel İhtisas Komisyonu Raporu, s.57, Ankara.
  • Dunfee, T., ve Baker, C. (2007). Review Article on the Impact of Dirty Money On Global Capitalism. Business Ethics, Quarterly, Volume 17, Issue 4, 2007, s.729.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2011). Turkmenistan, Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism, EAG, s.33-34.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2018). Kyrgyz Republic, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.128.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2018). The Republic of Tajikistan, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.113.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2019). The Republic of Belarus, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.159.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2022). The Republic of Uzbekistan, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.219.
  • FATF-Financial Action Task Force. (1997). Annual Report 1996-1997, June 1997, s.9,41-42 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1996%201997%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (1998). Annual Report 1997-1998, June 1998, s.27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1997%201998%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (1999). Annual Report 1998-1999, June 1999, s.26-27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1999%202000%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2000). Annual Report 1999-2000, 22 June 2000, s.27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1999%202000%20ENG.pdf 22.11.2022
  • FATF-Financial Action Task Force. (2012). Annual Report 2011-2012, 2012, s.28 Erişim: https://www.fatfgafi.org/media/fatf/documents/brochuresannualreports/FATF%20annual%20report%202011%202012%20website.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2012). The FATF Recommendations, Internatıonal Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, Interpretıve Notes to the FATF
  • Recommendations February 2012 (Updated as of March 2022), s.38.
  • FATF-Financial Action Task Force. (2013). Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems, Glossary, February 2013 (Updated as of October 2021) s.178.
  • FATF-Financial Action Task Force. (2014). Annual Report 2013-2014, 2014, s.20 Erişim: https://www.fatf-gafi.org/media/fatf/documents/brochuresannualreports/FATF%20Annual%20report%202013-2014.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2017). Fifth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.142.
  • FATF-Financial Action Task Force. (2018). Report on Financial Flows from Human Trafficking, July 2018, s.13 Erişim: https://www.fatf-gafi.org/media/fatf/content/images/Human-Trafficking-2018.pdf 22.11.2022
  • FATF-Financial Action Task Force. (2019). Russian Federation, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.236.
  • FATF-Financial Action Task Force. (2021). Annual Report 2020-2021, 2021, s.32 Erişim: https://www.fatf-gafi.org/media/fatf/documents/brochuresannualreports/Annual-Report-2020-2021.pdf 22.11.2022
  • Fossen, A. (2003). Money Laundering, Global Financial Instability, and Tax Havens in the Pacific Islands. The Contemporary Pacific, Vol. 15, No. 2, Fall 2003, s.238
  • GFI-Global Financial Integrity.(2017). Transnational Crime and the Developing World. March 2017, s.13.
  • Greenfield, H. (1993). Invisible, Outlawed and Untaxed: America’s Underground Economy. London: Greenwood.
  • Gylys, P. (2005). Economy, Anti-economy, Underground Economy: Conceptual and Terminological Problems. Ekonomika, 72, pp. 27-37.
  • Ilgın, Y. (1999). Kayıtdışı Ekonomi ve Türkiye'deki Boyutları. Uzmanlık Tezi. Devlet Planlama Teşkilatı (DPT), Yayın No: 2492.1-100.
  • Kocasakal, Ü. (2008). Karapara Aklama ile Mücadele ve Türk Ceza Kanununun 282. Maddesinde Düzenlenen Suç Gelirlerinin Aklanması Suçu. Karapara Aklama ve Terörizmin Finansmanı, (Editör Yrd. Doç. Dr. Süleyman AYDIN), s.55, Adalet Yayınevi, Ankara.
  • Lippart, O. ve Michael W. (1997). The Underground Economy: Global Evidence of Its Size and Impact. Vancouver: BC, The Fraser Institute.
  • McCrohan, G.M. ve Smith, J.D. (1986). A Consumer Expenditure Approach to Estimating the Size of the Underground Economy. Journal of Marketing. v50. No:2. s.49
  • Medina, L. ve Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?. IMF Working Paper. WP/18/17. 1-76.
  • Medina, L. ve Schneider, F. (2019). Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One. CESifo Working Papers ISSN 2364-1428 (electronic version). 1-52. MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2014). Azerbaijan, Report on Forth Assessment Visit. 10 December 2014, s.35 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2015). Armenia, Fifth Round Mutual Evaluation Report. December 2015, s.112 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2019). The Republic of Moldova, Fifth Round Mutual Evaluation Report. July 2019, s.142 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2020). Georgia, Fifth Round Mutual Evaluation Report. September 2020, s.182
  • Önder, İ. (2001). Kayıtdışı Ekonomi ve Vergileme. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. No:23-24, 241-254.
  • Quirk, J.P. (1997). Money Laundering: Muddying the Macroeconomy. Finance and Development. s.8
  • Portes, A., Manuel C. ve Lauren A.B. (Eds). (1989). The Informal Economy: Studies in Advanced and Less Developed Countries. Baltimore: John Hopkins University Press. s.327.
  • Rey, B.S.F., ve Schneider F. (2000). Informal and Underground Economy. International Encyclopedia of Social and Behavioral Science, Elsevier Science Publishin Company, Amsterdam, s. 2.
  • Savaşan, F. (2011). Türkiye’de Kayıt dışı Ekonomi ve Kayıt dışılıkla Mücadelenin Serencamı. Siyaset, Ekonomi ve Toplum Araştırmaları Vakfı. 3-38.
  • Savaşan, F., Yardımcıoğlu, F. ve Demir, İ. (2016). Türkiye’de Kayıt Dışı Ekonomi: Zaman Serisi ve Panel Veri MIMIC Tahminleri. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 2016, Yıl: 4, Cilt: 4, Sayı: 2/161-200.
  • Schneider, F. (2002). Size and Measurement of the Informal Economy in 110 Countries Around The World. Workshop of the Australian National Tax Centre, Australian National University, Canberra, Australia. 2-5.
  • Schneider, F. (2009). The Size of the Shadow Economy for 25 Transition Countries over 1999/00 to 2006/07: What do we know?. C:/Pfusch/ShadEcon_25Transitioncountries - revised version.doc. s.9
  • Schneider, F., Buehn, A., ve Montenegro, C. (2010). Shadow Economies All over the World New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper, 5356, World Bank.
  • Schneider, F. (2010). Turnover of Organized Crime and Money Laundering: Some Preliminary Empirical Findings. Public Choice, Volume 144. s.483-484.
  • Schneider, F. ve Buehn, A. (2016). Estimating the Size of The Shadow Economy: Methods, Problems and Open Questions. Discussion Paper Series, No. 9820.16-17
  • Schneider, F. (2021). Development of the Shadow Economy of 36 OECD Countries over 2003 - 2021: Due to the Corona Pandemic a Strong Increase in 2020 and a Modest Decline in 2021. African Journal of Political Science ISSN 1027-0353 Vol. 15 (2), pp. 005, September, 2021.
  • Teyyare, E. (2018). OECD Ülkelerinde Kayıt Dışı Ekonomi ve Kurumsal Kalite İlişkisi. Uluslararası Yönetim İktisat ve İşletme Dergisi, Cilt 14, Sayı 1. 51-65.
  • Tütüncü, A. (2013). Kayıt Dışı Ekonomi ve Türkiye’de Kayıt Dışı Ekonomi Boyutunun Tahmini. Yüksek Lisans Tezi. Karadeniz Teknik Üniversitesi.1-97.
  • UNODC- United Nations Office on Drugs and Crime. (2011). Research Report on Estimating İllicit Financial Flows Resulting from Drug Trafficking Another Transnational Organized Crimes, October 2011, Vienna, s.7-9
  • Us, V. (2004). Kayıt Dışı Ekonomi Tahmini Yöntem Önerisi: Türkiye Örneği. Tartışma Metni 2004/17, Türkiye Ekonomi Kurumu.
  • Ülker, M. (2001). Karapara ve Kayıtdışı Ekonomi İlişkisi ve Türkiye’ye Yansımaları. Maliye ve Hukuk Yayınları. Ankara. s.246-247.
  • Walker, J. (2007). Measuring Global Money Laundering. Paper presented at the conference, Tackling Money Laundering. University of Utrecht, Utrecht, The Netherlands.
  • World Economics. (2022). Informal Economy Sizes As A Percentage Of GDP. https://www.worldeconomics.com/Informal-Economy/ 25.11.2022.

THE EXAMINATION OF THE CONCEPTS “SHADOW ECONOMY” AND “BLACK MONEY” IN TRANSITION COUNTRIES

Yıl 2022, Geçiş Ekonomilerinin 30. Yılı Özel Sayısı, 60 - 81, 31.12.2022

Öz

Shadow economy emerges as one of the most important problems of today's economies and manifests itself in different qualities and dimensions in all countries in the world. In this respect; determining the reasons for the emergence of the shadow economy is important in terms of producing the right policies in the fight against the shadow economy. The concept of shadow economy, which has been the subject of various academic studies since the 1970s, has increased its importance day by day. The fight against black money, one of the problematic areas of the shadow economy, is also necessary in the fight against the shadow economy. The size of these two phenomena should be estimated in order for countries to develop policies on fight against the shadow economy and black money, which has taken its place in the literature as the bleeding wound of the formal economy. As a matter of the fact that, in order to accurately measure the size of the shadow economy and black money on a country basis, it is necessary to determine the economic, social and political structure of that country and to determine appropriate methods. In this study, besides the examination of the concepts of shadow economy and black money in the transition economies that emerged as a result of the collapse of the Soviet Union, a literature review has been made on the magnitude of shadow economy and black money in the economy.

Kaynakça

  • Agarwal, D.J. ve Agarwal, A. (2004). International Money Laundering in the Banking Sector. Finance India, Vol XVIII No 2, June 2004; delivered as the Keynote Address at the AsiaPacific Banker’s Congress.
  • Akar, Y. (1997). Karaparanın Aklanması. Sermaye Piyasası Yayınları, s.8, Ankara.
  • Aktan, C.C. (2000). Vergi Dışı Piyasa Ekonomisi. TOSYÖV, Ekonomik, Sosyal ve Siyasal Araştırmalar Serisi, No: 6. Ankara.
  • Altuğ, O. (1999). Kayıt Dışı Ekonomi. 2. Baskı, Türkmen Kitabevi, İstanbul, s.118
  • Arnis, S. ve Talis, P. (2020). Shadow Economy Index for Russia 2017-2018: comparison with the size of the shadow economies in Ukraine, Kyrgyzstan, Kosovo, Moldova, Romania, Latvia, Lithuania, Estonia and Poland. The Centre for Sustainable Business at Stockholm School of Economics, Riga.
  • Baker, W.R. (2005). Capitalism’s Achilles Heel:Dirty Money and How to Renew the Free-Market System. John Wiley and Sons Inc. s.162
  • Baker, W.R. (2007).The Scale of Global Financial Structure Facilitating Money Laundering. Paper presented at the conference Tackling Money Laundering. University of Utrecht,Utrecht, Netherland, 2-3.
  • Camdessus, M. (1998). (Managing Director of the IMF). Money Laundering: the Importance of International Counter-Measures. Address at the Plenary Meeting of the FATF on Money Laundering, Paris, February 10 1998 Erişim: https://www.imf.org/en/News/Articles/2015/09/28/04/53/sp021098 29.11.2022
  • Carson, C.S. (1984). The Underground Economy: An Introduction. Survey of Current Business, Vol.64, No.5, United States Department of Commerce, Bureau of Economic Analysis. May 1984, s.25-33.
  • Castells, M. ve Portes, A. (1989). World Underneath: The Origins, Dynamics and Effects of the Informal Economy. in the Informal Economy: Studies in Advanced and Less Developed Countries. Baltimore and London. The John Hopkins University Press. s 11-12
  • Çetintaş, H., Vergil H. (2003). Türkiye’de Kayıt Dışı Ekonominin Tahmini. Doğuş Üniversitesi Dergisi, 4(1): 15-30.
  • Çiloğlu, İ. (1998). Kayıt Dışı Ekonominin İşleyişi Ve Kamu Bütçesine Etkisi. Hazine Dergisi, Sayı: 11, 1-10.
  • Danesh, A.H. (1991). The Informal Economy: Underground Economy, Moonlightining, Subcontracting, Household Economy, Unorganized Sector, Barter, Ghetto Economy, Second Economy, - A Research Guide. New York: Garland Reference Library of Social Science vol 624.
  • Değirmenci, O. (2007). Mukayeseli Hukukta ve Türk Hukukunda Suçtan Kaynaklanan Malvarlığı Değerlerini Aklama Suçu. s.10, Turhan Kitabevi, Ankara.
  • Derdiyok, T. (1993). Türkiye’nin Kayıt dışı Ekonomisinin Tahmini. Türkiye İktisat Dergisi, 54-63.
  • DPT-Devlet Planlama Teşkilatı. (2001). VIII. Beş Yıllık Kalkınma Planı (2001-2005), Kayıt Dışı Ekonomi Özel İhtisas Komisyonu Raporu, s.57, Ankara.
  • Dunfee, T., ve Baker, C. (2007). Review Article on the Impact of Dirty Money On Global Capitalism. Business Ethics, Quarterly, Volume 17, Issue 4, 2007, s.729.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2011). Turkmenistan, Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism, EAG, s.33-34.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2018). Kyrgyz Republic, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.128.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2018). The Republic of Tajikistan, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.113.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2019). The Republic of Belarus, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.159.
  • EAG-The Eurasian Group on Combating Money Laundering and Financing of Terrorism. (2022). The Republic of Uzbekistan, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.219.
  • FATF-Financial Action Task Force. (1997). Annual Report 1996-1997, June 1997, s.9,41-42 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1996%201997%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (1998). Annual Report 1997-1998, June 1998, s.27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1997%201998%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (1999). Annual Report 1998-1999, June 1999, s.26-27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1999%202000%20ENG.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2000). Annual Report 1999-2000, 22 June 2000, s.27 Erişim: https://www.fatf-gafi.org/media/fatf/documents/reports/1999%202000%20ENG.pdf 22.11.2022
  • FATF-Financial Action Task Force. (2012). Annual Report 2011-2012, 2012, s.28 Erişim: https://www.fatfgafi.org/media/fatf/documents/brochuresannualreports/FATF%20annual%20report%202011%202012%20website.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2012). The FATF Recommendations, Internatıonal Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, Interpretıve Notes to the FATF
  • Recommendations February 2012 (Updated as of March 2022), s.38.
  • FATF-Financial Action Task Force. (2013). Methodology for Assessing Technical Compliance with the FATF Recommendations and the Effectiveness of AML/CFT Systems, Glossary, February 2013 (Updated as of October 2021) s.178.
  • FATF-Financial Action Task Force. (2014). Annual Report 2013-2014, 2014, s.20 Erişim: https://www.fatf-gafi.org/media/fatf/documents/brochuresannualreports/FATF%20Annual%20report%202013-2014.pdf 29.11.2022
  • FATF-Financial Action Task Force. (2017). Fifth Round Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.142.
  • FATF-Financial Action Task Force. (2018). Report on Financial Flows from Human Trafficking, July 2018, s.13 Erişim: https://www.fatf-gafi.org/media/fatf/content/images/Human-Trafficking-2018.pdf 22.11.2022
  • FATF-Financial Action Task Force. (2019). Russian Federation, Mutual Evaluation Report on Anti-Money Laundering and Counter-Terrorist Financing Measures, s.236.
  • FATF-Financial Action Task Force. (2021). Annual Report 2020-2021, 2021, s.32 Erişim: https://www.fatf-gafi.org/media/fatf/documents/brochuresannualreports/Annual-Report-2020-2021.pdf 22.11.2022
  • Fossen, A. (2003). Money Laundering, Global Financial Instability, and Tax Havens in the Pacific Islands. The Contemporary Pacific, Vol. 15, No. 2, Fall 2003, s.238
  • GFI-Global Financial Integrity.(2017). Transnational Crime and the Developing World. March 2017, s.13.
  • Greenfield, H. (1993). Invisible, Outlawed and Untaxed: America’s Underground Economy. London: Greenwood.
  • Gylys, P. (2005). Economy, Anti-economy, Underground Economy: Conceptual and Terminological Problems. Ekonomika, 72, pp. 27-37.
  • Ilgın, Y. (1999). Kayıtdışı Ekonomi ve Türkiye'deki Boyutları. Uzmanlık Tezi. Devlet Planlama Teşkilatı (DPT), Yayın No: 2492.1-100.
  • Kocasakal, Ü. (2008). Karapara Aklama ile Mücadele ve Türk Ceza Kanununun 282. Maddesinde Düzenlenen Suç Gelirlerinin Aklanması Suçu. Karapara Aklama ve Terörizmin Finansmanı, (Editör Yrd. Doç. Dr. Süleyman AYDIN), s.55, Adalet Yayınevi, Ankara.
  • Lippart, O. ve Michael W. (1997). The Underground Economy: Global Evidence of Its Size and Impact. Vancouver: BC, The Fraser Institute.
  • McCrohan, G.M. ve Smith, J.D. (1986). A Consumer Expenditure Approach to Estimating the Size of the Underground Economy. Journal of Marketing. v50. No:2. s.49
  • Medina, L. ve Schneider, F. (2018). Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?. IMF Working Paper. WP/18/17. 1-76.
  • Medina, L. ve Schneider, F. (2019). Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One. CESifo Working Papers ISSN 2364-1428 (electronic version). 1-52. MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2014). Azerbaijan, Report on Forth Assessment Visit. 10 December 2014, s.35 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2015). Armenia, Fifth Round Mutual Evaluation Report. December 2015, s.112 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2019). The Republic of Moldova, Fifth Round Mutual Evaluation Report. July 2019, s.142 MONEYVAL-Committee of Experts on the Evaluation of Anti-Money Laundering and Counter-Terrorist Financing
  • Measures. (2020). Georgia, Fifth Round Mutual Evaluation Report. September 2020, s.182
  • Önder, İ. (2001). Kayıtdışı Ekonomi ve Vergileme. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. No:23-24, 241-254.
  • Quirk, J.P. (1997). Money Laundering: Muddying the Macroeconomy. Finance and Development. s.8
  • Portes, A., Manuel C. ve Lauren A.B. (Eds). (1989). The Informal Economy: Studies in Advanced and Less Developed Countries. Baltimore: John Hopkins University Press. s.327.
  • Rey, B.S.F., ve Schneider F. (2000). Informal and Underground Economy. International Encyclopedia of Social and Behavioral Science, Elsevier Science Publishin Company, Amsterdam, s. 2.
  • Savaşan, F. (2011). Türkiye’de Kayıt dışı Ekonomi ve Kayıt dışılıkla Mücadelenin Serencamı. Siyaset, Ekonomi ve Toplum Araştırmaları Vakfı. 3-38.
  • Savaşan, F., Yardımcıoğlu, F. ve Demir, İ. (2016). Türkiye’de Kayıt Dışı Ekonomi: Zaman Serisi ve Panel Veri MIMIC Tahminleri. Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 2016, Yıl: 4, Cilt: 4, Sayı: 2/161-200.
  • Schneider, F. (2002). Size and Measurement of the Informal Economy in 110 Countries Around The World. Workshop of the Australian National Tax Centre, Australian National University, Canberra, Australia. 2-5.
  • Schneider, F. (2009). The Size of the Shadow Economy for 25 Transition Countries over 1999/00 to 2006/07: What do we know?. C:/Pfusch/ShadEcon_25Transitioncountries - revised version.doc. s.9
  • Schneider, F., Buehn, A., ve Montenegro, C. (2010). Shadow Economies All over the World New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper, 5356, World Bank.
  • Schneider, F. (2010). Turnover of Organized Crime and Money Laundering: Some Preliminary Empirical Findings. Public Choice, Volume 144. s.483-484.
  • Schneider, F. ve Buehn, A. (2016). Estimating the Size of The Shadow Economy: Methods, Problems and Open Questions. Discussion Paper Series, No. 9820.16-17
  • Schneider, F. (2021). Development of the Shadow Economy of 36 OECD Countries over 2003 - 2021: Due to the Corona Pandemic a Strong Increase in 2020 and a Modest Decline in 2021. African Journal of Political Science ISSN 1027-0353 Vol. 15 (2), pp. 005, September, 2021.
  • Teyyare, E. (2018). OECD Ülkelerinde Kayıt Dışı Ekonomi ve Kurumsal Kalite İlişkisi. Uluslararası Yönetim İktisat ve İşletme Dergisi, Cilt 14, Sayı 1. 51-65.
  • Tütüncü, A. (2013). Kayıt Dışı Ekonomi ve Türkiye’de Kayıt Dışı Ekonomi Boyutunun Tahmini. Yüksek Lisans Tezi. Karadeniz Teknik Üniversitesi.1-97.
  • UNODC- United Nations Office on Drugs and Crime. (2011). Research Report on Estimating İllicit Financial Flows Resulting from Drug Trafficking Another Transnational Organized Crimes, October 2011, Vienna, s.7-9
  • Us, V. (2004). Kayıt Dışı Ekonomi Tahmini Yöntem Önerisi: Türkiye Örneği. Tartışma Metni 2004/17, Türkiye Ekonomi Kurumu.
  • Ülker, M. (2001). Karapara ve Kayıtdışı Ekonomi İlişkisi ve Türkiye’ye Yansımaları. Maliye ve Hukuk Yayınları. Ankara. s.246-247.
  • Walker, J. (2007). Measuring Global Money Laundering. Paper presented at the conference, Tackling Money Laundering. University of Utrecht, Utrecht, The Netherlands.
  • World Economics. (2022). Informal Economy Sizes As A Percentage Of GDP. https://www.worldeconomics.com/Informal-Economy/ 25.11.2022.
Toplam 68 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Abdulkadir Bilen 0000-0002-4265-1894

Havva Börekci Şahan 0000-0003-4120-6278

Yayımlanma Tarihi 31 Aralık 2022
Yayımlandığı Sayı Yıl 2022 Geçiş Ekonomilerinin 30. Yılı Özel Sayısı

Kaynak Göster

APA Bilen, A., & Börekci Şahan, H. (2022). GEÇİŞ ÜLKELERİNDE KAYIT DIŞI EKONOMİ VE KARAPARA KAVRAM İNCELEMESİ. Uluslararası Ekonomi Siyaset İnsan Ve Toplum Bilimleri Dergisi60-81.

International Journal of Economics, Politics, Humanities & Social Sciences – IJEPHSS Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.