VERGİDEN KAÇINMADAN VERGİ KAÇAKÇILIĞINA GEÇİŞ: VERGİ SIĞINAĞI ÖRNEK OLAYI

Yıl 2023, Cilt: 10 Sayı: 2, 1524 - 1541, 02.08.2023

Güler Ferhan Ünal Uyar Tutcu Burçin Duygu Doğan

https://doi.org/10.30798/makuiibf.1281599

Öz

Bu çalışmada, Amerika Birleşik Devletleri New York Güney Bölgesi Temyiz Mahkemesi’nde 21 Eylül 2016 tarihinde sonuçlanan “vergi sığınağı” konulu davadan yola çıkılarak hem vergiden kaçınma aracı hem de davanın konusu olan vergi sığınaklarının anlaşılması ve önlenmesi konusunda birtakım görüşlerin ortaya konması amaçlanmıştır. Dava dosyası, kamuya açık nitelikte bir dava olduğundan, avukatınca tarafımıza sağlanmıştır. Davada, yıllarca vergi ve hukuk danışmanlığı yapmış, işin ayrıntılarını bilen ve bu yıllar boyunca kendisine devletin üst kurumlarında çevre edinmiş olan davalının, “vergiden kaçınma” amacıyla geliştirdiği vergi sığınaklarının, amacını aşarak “vergi kaçırma”ya nasıl dönüştüğü, dava dosyası üzerinden anlatılmaya çalışılmıştır.

Anahtar Kelimeler

Vergi sığınağı, Vergiden kaçınma, Vergi kaçakçılığı, Dava dosyası

TRANSITION FROM TAX AVOIDANCE TO TAX EVASION: THE CASE OF THE TAX SHELTER

Öz

In this study, it is aimed to present some views on understanding and preventing both tax avoidance tool and tax shelter, which is the subject of the case, based on the case on "tax shelter", which was concluded on September 21, 2016 at the United States Court of Appeals for the Southern District of New York. Since the case file is a "public" case, it was provided to us by his lawyer. In the case, it has been tried to explain how the defendant who knows the intricacies of the job and has an environment in the high-level institutions of the state and has been tax and legal consultant and develops the shelters; how "tax avoidance" turned into "tax evasion" by exceed its purpose.

Anahtar Kelimeler

Tax shelter, Tax avoidance, Tax evasion, Case file

Kaynakça

• ABD, New York Güney Bölgesi Temyiz Mahkemesi dava dosyası, dosya numarası 14‐2437‐cr, karar tarihi: 21 Eylül 2016.
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• 213 Sayılı Vergi Usul Kanunu (VUK), Kabul Tarihi: 04/01/1961, Yayımlandığı Resmî Gazete Tarihi: 10/1/1961.