Vergi Cennetleri İle Mücadele Aracı Olarak : Şeffaflık “Oecd- Beps 5 Numaralı Eylem Planı (2015 Nihai Raporu) Temelinde Bir Çalışma”

Öz

Vergi cennetlerinin uluslararası suçların finansmanında kullanılması sorunu bir yana, bu ülkelerin vergiden kaçınma ve vergi kaçırma amaçlarıyla kullanılarak yüksek miktarlardaki fonların vergilendirme dışında bırakılması, devletlerin bütçe gelirlerinin azalması ve kamu harcamalarının kısıtlanması gibi birtakım olumsuz sonuçları beraberinde getirmiştir. Bu nedenle, "vergi cennetleri", dünya ekonomisi için çözülmesi gereken ciddî ve güncel bir sorun olmak giderek artan bir öneme sahiptir.

Vergi cennetlerinin gelişimi; 1998’de Ekonomik Kalkınma ve İşbirliği Örgütü  tarafından başlatılan “vergiden kaçınma/haksız vergi rekabeti” ile savaşta yeni bir dalganın gelişine -özellikle küresel finansal krizin ardından- neden olmuştur. Bu ikinci dalga Ekonomik Kalkınma ve İşbirliği Örgütü  tarafından “şeffaflık” olarak adlandırılmıştır.

Çalışmada “şeffaflık” BEPS (Base Erosion Profit Shifting: Matrah Aşındırma ve Kâr Aktarımı)- 5 nolu eylem planı (2015 nihai raporu) temelinde incelenmiştir.

Anahtar Kelimeler

• Vergi Hukuku,Vergi Cennetleri,Şeffaflık,Zararlı Vergi Rekabeti,Vergiden Kaçınma

Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

Öz

Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public expenditures. Therefore, the "tax havens" has become serious and current problem that needs to be resolved for the world economy.

The Organisation for Economic Co-operation and Development (OECD) published a report in 1998 and declared a war against harmful tax competition. This report was the first wave of fighting against harmful tax competition. However, the proliferation of tax havens led to exist a new wave -especially after the global financial crisis- in combat with tax havens. This second wave was named "transparency" by OECD.

The "transparency" revealed in OECD Base Erosion Profit Shifting -5 Action (2015 final report), which can be used as an instrument in fighting against tax havens, has be examined in the study.

Anahtar Kelimeler

• Transparency,Tax Havens,BEPS Action 5,Harmful Tax Practices,Tax Evasion,Tax Rulings

Kaynakça

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