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KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Yıl 2021, , 115 - 148, 31.03.2021
https://doi.org/10.17130/ijmeb.902215

Öz

Küreselleşme sürecinde gümrük engellerinin azalması, teknolojik gelişmeler neticesinde ulaşım
ve nakliye maliyetlerinin düşmesi sınır ötesi ticari faaliyetlerin geçmişle mukayese edilemeyecek şekilde
artmasını sağlamıştır. Küreselleşme ile bireylerin ve firmaların mobilitesinin yükselmesi, vergi kaçırma ve
vergiden kaçınma fırsatlarını artırmıştır. Vergi cennetlerinin yaygınlaşması uluslararası vergi rekabetini
tetiklemiş ve kamu gelirlerini tehdit eder hale gelmiştir. Mükelleflerin ülke sınırlarını kolaylıkla aşabildiği
buna karşılık vergi idarelerinin yetkilerinin ülke içine hapsolduğu bir ortamda küresel vergi şeffaflığının
sağlanması için en etkili çözüm yolu, vergi konularında idareler arası bilgi paylaşımının sağlam bir
zemine oturtulmasıdır. Bu çalışmanın amacı küresel vergi şeffaflığının sağlanmasında vergi konularında
uluslararası bilgi paylaşımının önemini ve bilgi paylaşımında gelinen son noktayı ortaya koymaktır.

Kaynakça

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  • OECD (2002b). Model memorandum of understanding between the competent authorities on the automatic exchange of information for tax purposes. Erişim Tarihi: 01.12.2019, https://www. oecd.org/ctp/exchange-of-taxinformation/2662204.pdf
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Toplam 41 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makaleleri
Yazarlar

Muhammet Aktuğ 0000-0001-8106-365X

Ersan Öz Bu kişi benim 0000-0002-1847-8841

Yayımlanma Tarihi 31 Mart 2021
Gönderilme Tarihi 19 Aralık 2019
Kabul Tarihi 18 Temmuz 2020
Yayımlandığı Sayı Yıl 2021

Kaynak Göster

APA Aktuğ, M., & Öz, E. (2021). KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 17(1), 115-148. https://doi.org/10.17130/ijmeb.902215