Vergi Planlamasının Karanlık Yüzü: Agresif Vergi Planlaması

Yıl 2024, Cilt: 13 Sayı: 2, 127 - 158, 28.09.2024

Birol Ubay

https://doi.org/10.53306/klujfeas.1470662

Öz

Vergi gelirlerinde yaşanan kayıpların önemli bir kısmı vergiden kaçınma ve vergi kaçırma eylemleri ile bağlantılıdır. Yasal vergiden kaçınma eylemlerini içeren vergi planlaması vergi harcaması olarak nitelendirilirken, yasal boşlukları kötüye kullanan ve etik olmayan vergi planlaması eylemleri ise agresif vergi planlaması olarak kabul görmektedir. Agresif vergi planlaması, genel olarak, çok uluslu şirketlerin kendi vergi yüklerini azaltmak için farklı vergi sistemleri arasındaki uyuşmazlıkları kullanmalarıdır. Ancak dijitalleşmenin körüklediği küreselleşme, bu olguyu dijitalleşen tüm şirketlerin kullanımına açmıştır. Agresif vergi planlaması ile mücadelede OECD, Avrupa Birliği ve bireysel olarak ülkeler düzeyinde alınan tedbirler bu kapsamdaki vergi kaybının azaltılmasına yöneliktir. Ancak, ülke vergi sistemlerinde devam eden farklılıklar çalışmaları zora sokmaktadır. Agresif vergi planlaması yoluyla vergiden kaçınmanın önlenmesinde en önemli adım uluslararası işbirliği ve uzlaşının sağlanmasıdır. Bu bakımdan Çalışma bu alanda gerçekleşen uluslararası işbirliği çalışmalarını değerlendirmiştir.

Anahtar Kelimeler

vergi planlaması, saldırgan vergi planlaması, vergiden kaçınma, dijital ekonomi, BEPS, Avrupa Birliği

Etik Beyan

Vergi Planlamasının Karanlık Yüzü-Saldırgan Vergi Planlaması başlıklı makale tarafımca etik kurallarına uygun şekilde hazırlanmıştır.

Destekleyen Kurum

Yok

Teşekkür

Yok

The Dark Side of Tax Planning: Aggressive Tax Planning

Öz

A significant portion of tax revenue losses is related to tax avoidance and tax evasion. Tax planning, which includes legal tax avoidance actions, is considered as tax expenditure, while unethical tax planning actions that misuse legal loopholes are considered aggressive tax planning. Aggressive tax planning is, in general, using of conflicts between different tax systems to by multinational companies to reduce their tax burden. However, globalization fueled by digitalization has made this phenomenon available to all digitalized companies. In the fight against aggressive tax planning, the measures taken at the OECD, European Union and individual country level are aimed at reducing the tax losses in this context. However, the continuing differences in the tax systems of the countries make the initiatives difficult. Therefore, the most important step in avoiding tax avoidance through aggressive tax planning is international cooperation and consensus. In this respect, the Study evaluated international cooperation efforts in this field.

Anahtar Kelimeler

tax planning, aggressive tax planning, tax avoidance, digital economy, BEPS, European Union

Kaynakça

• 5520 Sayılı Kurumlar Vergisi Kanunu. (2006), Madde 13.
• Aslam, A. & Shah A. (2020). Tec(h)tonic Shifts: Taxing The “Digital Economy”, IMF Working Paper, WP/20/76.
• Assidi, S, Aliani, K ve Omri, M.A. (2016). Tax Optimization And The Firm's Value: Evidence From The Tunisian Context, Borsa Istanbul Review, 16(3), 177-184.
• Aurea. (2020). What Are The Objectives Of Tax Planning?. https://aureafp.co.uk/what-are-the-objectives-of-tax-planning/, Erişim Tarihi: 15.12.2023
• Baker, P. (2015). The BEPS Project: Disclosure Of Aggressive Tax Planning Schemes, INTERTAX, 43(1), 85-90.
• Bhat, G. (2009). Transfer Pricing, Tax Havens And Global Governance, Discussion Paper / Deutsches Institut für Entwicklungspolitik, 7/2009.
• Buettner, T. & Wamser, G. (2013). Internal Debt And Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data, National Tax Journal, 66(1), 63–96.
• Business Jargons.com. (2020). Tax Planning, https://businessjargons.com/tax-planning.html: Erişim Tarihi: 05.01.2024
• Çelebi, A.K. & Özcan, P.M. (2018). Agresif Vergi Planlaması Yöntemi Olarak Transfer Fiyatlandırması: Seçilmiş Ülkelerde Ve Türkiye’de Uygulanan Kuralların Değerlendirilmesi, Balıkesir University The Journal of Social Sciences Institute, 21(39), 273-297.
• CIAT (Inter-American Center of Tax Administrations) (2007), Manual On İnternational Tax Planning Control, Chapter I İnternational Tax Planning Control, 1-6.
• Dourado, A.P. (2015). Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6, INTERTAX, 43(1).
• European Commission. (2012). Commission Recommendation Of 6.12.2012 On Aggressive Tax Planning, Brussels, C(2012) 8806 Final.
• European Commission. (2015). Study On Structures Of Aggressive Tax Planning And İndicator, Specific Contract No. 13 Under FWC TAXUD/2012/CC116.
• European Commission. (2017a). Aggressive Tax Planning İndicators Final Report, Luxembourg: Publications Office of the European Union, Doi: 10.2778/847061.
• European Commission. (2017b). European Semester Thematic Factsheet Curbing Aggressive Tax Planning, 1-9. https://ec.europa.eu/info/business-economy-euro/economic-and-fiscal-policy-coordination/eu-economic-governance-monitoring-prevention-correction/european-semester/thematic-factsheets/public-administration_en, Erişim Tarihi 02.02.2024 .
• European Commission. (2020). Reflections On The EU Objectives İn Addressing Aggressive Tax Planning And Harmful Tax Practices Final Report, Directorate-General for Taxation and Customs Union, Luxembourg: Publications Office of the European Union.
• European Council. (2016). Council Directive (EU) 2016/1164 Of 12 July 2016 Laying Down Rules Against Tax Avoidance Practices That Directly Affect The Functioning Of The İnternal Market, Official Journal of the European Union, L 193/1.
• European Council (2017c). Council Directive (EU) 2017/952 Of 29 May 2017 Amending Directive (EU) 2016/1164 As Regards Hybrid Mismatches With Third Countries, Official Journal of the European Union, L 144/1.
• Gautami S. (2013). Income Tax Planning: A Study Of Tax Saving İnstruments, International Journal of Management and Social Sciences Research (IJMSSR), 2(5), 83-91.
• Gelir İdaresi Başkanlığı. (2007). Transfer Fiyatlandırması Yoluyla Örtülü Kazanç Dağıtımı Hakkında Genel Tebliğ (Seri No: 1), Resmi Gazete 18.11.2007-26704.
• Gravelle, J.G. (2015). Tax Havens: İnternational Tax Avoidance And Evasion, Congressional Research Service 7-5700, www.crs.gov.
• HM Treasury. (2014). Tackling Aggressive Tax Planning İn The Global Economy: UK Priorities For The G20-OECD Project For Countering Base Erosion And Profit Shifting.
• Income Tax Management. (2020). Meaning & Method Of Tax Planning, http://incometaxmanagement.com/Pages/Tax-Management-Procedure/5-1-Meaning-of-Tax-Planning.html, Erişim Tarihi: 15.01.2024.
• ITC (2019). Transfer Pricing İn Latin America And The Caribbean A General Overview Based On CIAT Data Transfer Pricing İnformation Updated To November 2019, https://biblioteca.ciat.org/opac/book/5689.
• Kaushik, S. (2013). Tax Planning For The Salaried Eemployees, Tax Spanner.com, https://lekhpal.files.wordpress.com/2013/05/taxspanner_tax_planning_ebook.pdf,Erişim Tarihi: 05.01.2024.
• Kettis, A.B. (2020), Addressing Aggressive Tax Planning Through Unitary Tax Or Self-Regulation - A Study On The Possible Need For An İnternational Tax Reform (Graduate Thesis), Lund University, Master of Laws Program.
• Kim, Y.R. (2020), Digital Services Tax: A Cross-Border Variation Of The Consumption Tax Debate, Utah Law Faculty Scholarship.
• Kofler, G. ve Sinnig, J. (2019). Equalization Taxes And The EU’s ‘Digital Services Tax, Haslehner vd. (Ed.), Tax and the Digital Economy Challenges and Proposals for Reform, Kluwer Law International B.V., 101-145.
• Li, J. (2014). Protecting The Tax Base İn The Digital Economy, United Nations, Papers on Selected Topics in Protecting the Tax Base of Developing Countries Paper No. 9.
• Laurencia, E. ve Amalia, D. (2020). The Effect Of Tax Planning On Financial Performance Of Manufacturing Companies İn Indonesia. In Proceedings of the 2nd International Conference on Applied Economics and Social Science (ICAESS 2020) - Shaping a Better Future Through Sustainable Technology, 186-191, Doi: 10.5220/0010355801860191
• Mgammal, M.H. & Ku Ismail, Ku N. I. (2015). Corporate Tax Planning Activities: Overview Of Concepts, Theories, Restrictions, Motivations And Approaches, Mediterranean Journal of Social Sciences, 6(4), 350-358, Doi: 10.5901/mjss.2015.v6n6s4p350.
• Merle, R, Al-Gamrh, B. & Ahsan, T. (2019). Tax Havens And Transfer Pricing İntensity: Evidence From The French CAC-40 Listed Firms, Cogent Business & Management, 6: 1647918, 1-12, Doi: 10.1080/23311975.2019.1647918
• Mileusnic, M. (2023). Measures Tackling Aggressive Tax Planning İn The National Recovery And Resilience Plans, EPRS | European Parliamentary Research Service, 1-10.
• Neubig, T. & Wunsch-Vincent, S. (2018). Tax Distortions İn Cross-Border Flows Of İntangible Assets, International Journal of Innovation Studies, 1-21.
• Muhasebat Genel Müdürlüğü. (2024), 2024 Yılı Genel Yönetim Bütçe İstatistikleri, https://muhasebat.hmb.gov.tr/merkezi-yonetim-butce-istatistikleri, Erişim Tarihi: 17.04.2024.
• OECD. (2013). Action Plan On Base Erosion And Profit Shifting, OECD Publishing, Doi: 10.1787/9789264202719-en.
• OECD. (2014), Public Discussion Draft BEPS Actıon 1: Address The Tax Challenges Of The Digital Economy, OECD Publishing.
• OECD. (2015). Limiting Base Erosion İnvolving İnterest Deductions And Other Financial Payments, OECD/G20 Base Erosion and Profit Shifting Project, Doi: 10.1787/9789264241176-en.
• OECD. (2017). Oecd TRANSFER PRİCİNG GUİDELİNES FOR MULTİNATİONAL ENTERPRİSES AND TAX ADMİNİSTRATİONS 2017, Doi: 10.1787/tpg-2017-en.
• OECD. (2011). Corporate Loss Utilisation Through Aggressive Tax Planning, Doi: 10.1787/9789264119222-en.
• OECD. (2011). Tacling Agressive Tax Planning Thorugh İmproved Transparency And Disclosure, OECD Publishing.
• Office of the United States Trade Representative. (2020). Initiation Of Section 301 İnvestigations Of Digital Services Taxes, Federal Register, 85(109), Notices s.34709.
• Otto, F., Michael, F. ve diğerleri (2015). Tax Avoidance, Tax Evasion And Tax Havens, AK Wien Verlags- und Herstellungsort: Wien
• Prationo, E. N. (2021). The İmpact Of Tax Planning, Deferred Tax And Leverage Towards Earning Management İn Consumer Goods Company Listed At Indonesia Stock Exchange, http://repository.uph.edu/41755/.
• Reiter, F., Langenmayr, D. ve Holtmann, S. (2020). Avoiding Taxes: Banks’ Use Of İnternal Debt, İnternational Tax And Public Finance, Doi: 10.1007/s10797-020-09625-2, 1-30.
• Rosenthal, C., ve Broxterman, B. (2020). Perfect Storm: COVID-19 And 2020 Election— Unexpected Windfall For E&G Tax Planning. Business Valuation Update, 26(5), 1-3.
• Rukundo, S. (2020). Addressing The Challenges Of Taxation Of The Digital Economy: Lessons For African Countries, ICTD Working Paper 105.
• Sorbe, S. ve Johansson, A. (2017). Internatıonal Tax Planning And Fixed İnvestment, Economics Departments Working Papers No. 1361, OECD.
• The Fair Tax Campaign. (2013). How Do Companies Avoid Tax?, 10, https://fairtaxmark.net/wp-content/uploads/2014/01/How-Companies-Avoid-Tax.pdf , Erişim Tarihi: 12.12.2020 .
• The Accountancy Partnership (2020). Tax Avoidance, Tax Planning And Tax Evasion – What’s The Difference?, https://www.theaccountancy.co.uk/tax/tax-avoidance-tax-planning-tax-evasion-whats-difference-6316.html Erişim tarihi:16.01.2024.
• Ubay, B. (2020a). Dijital Ekonominin Dijital Vergi Cennetlerinin Gelişimine Etkisi. Kocatepe İİBF Dergi, 22(1), 28- 44.
• Ubay, B. (2020b). AB’de Dolaysız Vergilerin Uyumlaştırılması Ve Türkiye, Ankara: Orion–Hukuk Yayınları.
• United Nations Conference on Trade and Development (UNCTAD). (2020). Covid-19 And E-Commerce İmpact On Businesses And Policy Responses, UNCTAD.
• Valderrama, I.M., Mazz, A. ve Diğerleri. (2018). Tools Used By Countries To Counteract Aggressive Tax Planning İn Light Of Transparency, INTERTAX, 46(2), ss.140-155.
• World Economic Forum. (WEF). (2019). Corporate Tax, Digitalization And Globalization, White Paper, Geneva, Switzerland.
• World Intellectual Property Organization (WIPO). (2017), World intellectual property report 2017 - Intangible Capital in Global Value Chains, Geneva, Switzerland.
• Zheng, Z. (2017). International Tax Planning And Strategies Of Multinational Enterprises İn China, Advances in Social Science, Education and Humanities Research (ASSEHR), 168.