KÜRESEL VERGİ ŞEFFAFLIĞININ ARTIRILMASINDA ULUSLARARASI BİLGİ PAYLAŞIMININ ROLÜ

Yıl 2021, Cilt: 17 Sayı: 1, 115 - 148, 31.03.2021

Muhammet Aktuğ , Ersan Öz

https://doi.org/10.17130/ijmeb.902215

Cited By: 4

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.

Anahtar Kelimeler

Küreselleşme, Vergi Cennetleri, Vergi Rekabeti, Vergi Şeffaflığı, Uluslararası Bilgi Paylaşımı

Kaynakça

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