KRİPTO PARA YENİ BİR VERGİ SIĞINAĞI MI? BİLİŞİM TEKNOLOJİLERİNDEKİ GELİŞMELER KAPSAMINDA BİR DEĞERLENDİRME

Öz

Vergi sığınakları konusu maliye literatürü içerisinde önemli bir yere sahiptir. Mükelleflerin vergi yükümlülüklerini asgari düzeye indirmek amacıyla kullanabildikleri vergi sığınakları, Bitcoin benzeri kripto paraların ortaya çıkmasının ardından yeni bir boyut kazanmışlardır. Zira vergi sığınaklarının açıklanmasındaki klasik yöntem, vergi mükelleflerinin özellikle kıyı ötesi finansal işlemler aracılığı ile vergiden kaçınma fiilini gerçekleştirmeye çalıştıkları yönündeydi. Ancak Bitcoin ve benzeri kripto paraların anonim olma ve takibinin güçlüğü gibi faktörler bakımından elverişli bir vergi sığınağı olma potansiyeli taşımaları, son zamanlardaki tartışmaların ana ekseninin kıyı ötesi finansal işlemlerden bu sanal paralara doğru kayması sonucunu doğurmuştur. Bu çalışmanın amacı kripto paraların bir vergi sığınağı alternatifi oluşturup, oluşturamayacakları yönündeki tartışmalara açıklık getirmektir. Çalışmadan elde edilen temel sonuç; gerekli regülasyonlar yapılmadığı taktirde, gizlilik derecesi yüksek olanları başta olmak üzere, kripto paraların vergi kaçakçılığı ve diğer ekonomik ve mali suçlar için elverişli bir alan oluşturma riski taşıdıkları yönündedir.

Anahtar Kelimeler

• Bitcoin,Kripto Paralar,Blok Zinciri,Monero,Zcash,Vergi Sığınakları

Kaynakça

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