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Vergiden Kaçınma ile Mücadele için Vergi Şeffaflığının Sağlanması: Küresel Girişim ve Uygulamalar

Yıl 2023, Sayı: 130, 467 - 493, 01.11.2023
https://doi.org/10.52836/sayistay.1325382

Öz

Küreselleşme süreciyle sayıları artan ve faaliyet alanları genişleyen çok uluslu işletmelerin vergi yüklerini azaltmaya yönelik girişimleri, devletler için vergi geliri kaybı ile sonuçlanmaktadır. Vergi geliri kayıplarının önüne geçebilmek ve vergi şeffaflığının sağlanması için yeni küresel girişim ve uygulamalara ihtiyaç duyulmuştur. Matrah Aşındırma ve Kar Aktarımı (BEPS) Eylem Planı 13, Vergi Amaçlı Bilgi Değişimi ve Saydamlık Küresel Forumu ve küresel asgari kurumlar vergisi oranı uygulanması bu girişimlerdendir. Bu uygulamalar aracılığıyla uluslararası alanda bilgi değişimi sağlanarak vergi şeffaflığının oluşturulması ve vergi gelir kayıplarının önüne geçilmesi amaçlanmıştır. Bu çalışmada vergiden kaçınma ile mücadele ve vergi şeffaflığının sağlanmasına yönelik küresel girişim ve uygulamalar ele alınarak genel bir değerlendirme yapılmıştır. Ülkeler arasında vergi konulu bilgi değişimi, ülke bazlı raporlamalar ile vergi şeffaflığı sağlanarak olası vergi kayıplarının önüne geçilmesi mümkündür. Uluslararası alanda asgari kurumlar vergisi uygulanması ile düşük oranlı vergi uygulayan ülkeler cazip olmaktan çıkacak ve çok uluslu şirketlerin faaliyetlerini bu alanlara kaydırması engellenebilecektir.

Kaynakça

  • Akamah, H., Hope, O. K. and Thomas, W. B. (2018). Tax Havens and Disclosure Aggregation, Journal of International Business Studies, 49 (1), No 5, 49-69.
  • Aktuğ, M. ve Öz, E. (2021). Küresel Vergi Şeffaflığının Artırılmasında Uluslararası Bilgi Paylaşımının Rolü, Uluslararası Yönetim İktisat ve İşletme Dergisi, 17 (1), 115-148.
  • Albu, O. B. and Flyverbom, M. (2019). Organizational Transparency: Conceptualizations, Conditions and Consequence. Business & Society, 58 (2), 268–297.
  • Alexander, R. M. (2013). Tax Transparency. Business Horizons, 56, 543-549. Avi-Yonah, R. S. (2008). Corporate Social Responsibility and Strategic Tax Behavior. Tax and Corporate Governance, (3), 183-198.
  • Baden, A. and Wigan, D. (2017). Professional Activists on Tax Transparency. Eds. L. Seabrooke and L. F. Henriksen. Professional Networks in Transnational Governance. Cambridge: Cambridge University Press, 130-146.
  • Barr, N. A., James, S. R. and Prest, A. R. (1977). Self-Assessment for Income Tax. London: Heinemann Educational Books. Beydemir, M. Dijital Çağın Yeni Vergilendirme Kuralı: OECD’nin Küresel Asgari Oranlı Kurumlar Vergisi Önerisi, TNKÜ İİBF Uluslararası Kamu Maliyesi Sempozyumu, 09-10 Haziran 2022, Paper ID: MLY028.
  • Bittker, I. B. (1973). Income Tax “Loopholes” and Political Rhetoric, Michigan Law Review, 71 (6), 1099-1102.
  • Brown, R. J., Jorgensen, B. N. and Pope, P. F. (2019). The Interplay between Mandatory Country-by-Country Reporting, Geographic Segment Teporting, and Tax Havens: Evidence from the European Union. Journal of Accounting and Public Policy, 38 (2), 106-129.
  • Christians, A. (2012). Tax Activists and The Global Movement for Development ThroughTransparency. Eds. M. Steward and Y. Brauner, Tax Law and Development. Cheltenham, UK/Northampton, MA: Edward Elgar Publishing, 316–344.
  • Dyreng S. D., Hoopes J. L. and Wilde J. H. (2016) Public Pressure and Corporate Tax Behavior. Journal of Accounting Research, 54 (1):147–186.
  • Freedman, J. (2004). Defining Taxpayer Responsibility: In Support of A General Anti Avoidance Principle. British Tax Review, (4), 332–357.
  • Freedman, J. (2018). Restoring Trust in the ‘Fairness’ of Corporate Taxation: Increased Transparency and the Need for Institutional Reform. In: S. Goslinga, et al., eds. Trust and Taxation. The Hague: Eleven, 121–141.
  • Gedik, G. (2020). BEPS Eylem Planları Kapsamında Türk Vergi Mevzuatında Yapılan Değişiklikler. NKÜ Hukuk Fakültesi Dergisi, 1 (2), 27-48.
  • Hansen, H., Christensen, L. and Flyverbom, M. (2015). Introduction: Logics of Transparency In Late Modernity: Paradoxes, Mediation and Governance. European Journal of Social Theory, 18 (2), 117-131.
  • Ilaboya, O.J. and Aronmwan, E. J. (2021). Overconfident CEOs and Corporate Tax Avoidance, Journal of Accounting and Management, 11(2), 70-82.
  • Irawan, Y., Sularso, H. and Farida, Y. N. (2017). Analysis of Tax Avoidance in Property and Real Estate Companies in Indonesia. Sar (Soedirman Accounting Review), Journal of Accounting and Business, 2, 1-14.
  • İçmen, M. (2022). OECD’nin Küresel Asgari Oranlı Kurumlar Vergisi Önerisinin Değerlendirilmesi, Vergi Raporu, 272(5), 11-21.
  • Kahraman, A. (2021). Uluslararası Vergilemede Dönüşüm, (27 Temmuz), https://www. ey.com/tr_tr/tax/uluslararasi-vergilemede-donusum. (25.01.2022)
  • Kerr, J.N. (2019). Transparency, Information Shocks, and Tax Avoidance. Contemporary Accounting Research, 36 (2), 1146-1183.
  • Meijer, A., Hart, P. and Worthy, B. (2015). Assessing Government Transparency: An Interpretive Framework. Administration & Society. 50 (4), 501-526.
  • Oats, L., Miller, A. and Mulligan, E. (2017). Principles of International Taxation. London: Bloomsbury.
  • Oats, L. and Tuck, P. (2019). Tax Avoidance: Is Tax Transparency the Solution?. Accounting and Business Research, 49 (5), 565–583.
  • Overesch M. and Wolff, H. (2021). Financial Transparency to the Rescue: Effects of Public Country-by-Country Reporting in the European Union Banking Sector on Tax Avoidance, Contemporary Accounting Research, 1–27.
  • OECD (2013). Co-operative Compliance: A Framework. From Enhanced Relationship to Co-operative Compliance. Paris: Organisation for Economic Cooperation and Development.
  • OECD/G20 (2015). Transfer Pricing Documentaiton and Country-by-Country Reporting (Action 13): 2015 final report. (E.T.: 09.12.2022)
  • OECD (2021a). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 8 October. https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arisingfrom-thedigitalisation-of-the-economy-october-2021.htm. (01.02.2022)
  • OECD (2021b). The Pillar Two Rules in a Nutshell, 20 December, https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf. (01.02.2022)
  • OECD (2021c). Country-by-Country Reporting – Compilation of 2021 Peer Review Reports: Inclusive Framework on BEPS: Action 13, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/73dc97a6-en.
  • OECD (2022a). Global Forum on Transparency and Exchange of Information for Tax Purposes: Türkiye 2022 (Second Round). https://www.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposesturkiye-2022-second-round_b2af0142-en
  • OECD (2022b). OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022, 4 October 2022, https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-september-2021-september-2022.htm
  • OECD (2022c). OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting– Compilation of 2022 Peer Review Reports, Inclusive Framework On BEPS: Action 13, December 2022.
  • Özgenç, S. (2019). Çok Taraflı Vergi Anlaşmasının Temel Esasları - Matrahın Aşındırılması ve Karın Taşınması Eylem Planı 15 Çerçevesinde, On İki Levha Yayıncılık: İstanbul.
  • Palan R., Murphy R. and Chavagneux C. (2010). Tax Havens: How Globalization Really Works, Cornell University Press: Ithaca, NY.
  • Picciotto, S. (1992). International Business Taxation: A Study in the Internationalization of Business Regulation. Cambridge: Cambridge University Press.
  • Salehi, M., Mirzaee, M. A. and Yazdani, M. (2017). Spiritual and Emotional Intelligences, Financial Performance, Tax Avoidance and Corporate Disclosure Quality in Iran. International Journal of Law and Management, 59(2), 237-256.
  • Shafer, W. and Simmons, R. (2006). Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals. SSRN Electronic Journal.
  • Stiglingh, M., Smit, A. R. and Smit, A. (2022). The relationship between tax transperancy and tax avoidance, South African Journal of Accounting Research, 36:1, 1-21.
  • Transparency Report 2013 Ernst & Young Accountants LLP. http://www.ey.com/ Publication/vwLUAssets/Tax_Transparency__Seizing_the_initiative/$FILE/EY_Tax_Transparency.pdf (E.T. 25.06.2023)
  • Uygun, E. ve Gerçek, A. (2018). OECD Ülkelerinde Agresif Vergi Planlamasını Önlemeye Yönelik Tedbirlerin Değerlendirilmesi, Vergi Sorunları Dergisi, 360(9), 34-49.
  • Uygun, E. (2022). Vergiden Kaçınmayı Önlemeye Yönelik Küresel Asgari Kurumlar Vergisi. International Journal of Public Finance. 7(1), 93–112.
  • Venter, E. R., Stiglingh, M. and Smit, A. R. (2017). Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms. Journal of International Financial Management & Accounting, 28(3), 394-427.
Yıl 2023, Sayı: 130, 467 - 493, 01.11.2023
https://doi.org/10.52836/sayistay.1325382

Öz

Kaynakça

  • Akamah, H., Hope, O. K. and Thomas, W. B. (2018). Tax Havens and Disclosure Aggregation, Journal of International Business Studies, 49 (1), No 5, 49-69.
  • Aktuğ, M. ve Öz, E. (2021). Küresel Vergi Şeffaflığının Artırılmasında Uluslararası Bilgi Paylaşımının Rolü, Uluslararası Yönetim İktisat ve İşletme Dergisi, 17 (1), 115-148.
  • Albu, O. B. and Flyverbom, M. (2019). Organizational Transparency: Conceptualizations, Conditions and Consequence. Business & Society, 58 (2), 268–297.
  • Alexander, R. M. (2013). Tax Transparency. Business Horizons, 56, 543-549. Avi-Yonah, R. S. (2008). Corporate Social Responsibility and Strategic Tax Behavior. Tax and Corporate Governance, (3), 183-198.
  • Baden, A. and Wigan, D. (2017). Professional Activists on Tax Transparency. Eds. L. Seabrooke and L. F. Henriksen. Professional Networks in Transnational Governance. Cambridge: Cambridge University Press, 130-146.
  • Barr, N. A., James, S. R. and Prest, A. R. (1977). Self-Assessment for Income Tax. London: Heinemann Educational Books. Beydemir, M. Dijital Çağın Yeni Vergilendirme Kuralı: OECD’nin Küresel Asgari Oranlı Kurumlar Vergisi Önerisi, TNKÜ İİBF Uluslararası Kamu Maliyesi Sempozyumu, 09-10 Haziran 2022, Paper ID: MLY028.
  • Bittker, I. B. (1973). Income Tax “Loopholes” and Political Rhetoric, Michigan Law Review, 71 (6), 1099-1102.
  • Brown, R. J., Jorgensen, B. N. and Pope, P. F. (2019). The Interplay between Mandatory Country-by-Country Reporting, Geographic Segment Teporting, and Tax Havens: Evidence from the European Union. Journal of Accounting and Public Policy, 38 (2), 106-129.
  • Christians, A. (2012). Tax Activists and The Global Movement for Development ThroughTransparency. Eds. M. Steward and Y. Brauner, Tax Law and Development. Cheltenham, UK/Northampton, MA: Edward Elgar Publishing, 316–344.
  • Dyreng S. D., Hoopes J. L. and Wilde J. H. (2016) Public Pressure and Corporate Tax Behavior. Journal of Accounting Research, 54 (1):147–186.
  • Freedman, J. (2004). Defining Taxpayer Responsibility: In Support of A General Anti Avoidance Principle. British Tax Review, (4), 332–357.
  • Freedman, J. (2018). Restoring Trust in the ‘Fairness’ of Corporate Taxation: Increased Transparency and the Need for Institutional Reform. In: S. Goslinga, et al., eds. Trust and Taxation. The Hague: Eleven, 121–141.
  • Gedik, G. (2020). BEPS Eylem Planları Kapsamında Türk Vergi Mevzuatında Yapılan Değişiklikler. NKÜ Hukuk Fakültesi Dergisi, 1 (2), 27-48.
  • Hansen, H., Christensen, L. and Flyverbom, M. (2015). Introduction: Logics of Transparency In Late Modernity: Paradoxes, Mediation and Governance. European Journal of Social Theory, 18 (2), 117-131.
  • Ilaboya, O.J. and Aronmwan, E. J. (2021). Overconfident CEOs and Corporate Tax Avoidance, Journal of Accounting and Management, 11(2), 70-82.
  • Irawan, Y., Sularso, H. and Farida, Y. N. (2017). Analysis of Tax Avoidance in Property and Real Estate Companies in Indonesia. Sar (Soedirman Accounting Review), Journal of Accounting and Business, 2, 1-14.
  • İçmen, M. (2022). OECD’nin Küresel Asgari Oranlı Kurumlar Vergisi Önerisinin Değerlendirilmesi, Vergi Raporu, 272(5), 11-21.
  • Kahraman, A. (2021). Uluslararası Vergilemede Dönüşüm, (27 Temmuz), https://www. ey.com/tr_tr/tax/uluslararasi-vergilemede-donusum. (25.01.2022)
  • Kerr, J.N. (2019). Transparency, Information Shocks, and Tax Avoidance. Contemporary Accounting Research, 36 (2), 1146-1183.
  • Meijer, A., Hart, P. and Worthy, B. (2015). Assessing Government Transparency: An Interpretive Framework. Administration & Society. 50 (4), 501-526.
  • Oats, L., Miller, A. and Mulligan, E. (2017). Principles of International Taxation. London: Bloomsbury.
  • Oats, L. and Tuck, P. (2019). Tax Avoidance: Is Tax Transparency the Solution?. Accounting and Business Research, 49 (5), 565–583.
  • Overesch M. and Wolff, H. (2021). Financial Transparency to the Rescue: Effects of Public Country-by-Country Reporting in the European Union Banking Sector on Tax Avoidance, Contemporary Accounting Research, 1–27.
  • OECD (2013). Co-operative Compliance: A Framework. From Enhanced Relationship to Co-operative Compliance. Paris: Organisation for Economic Cooperation and Development.
  • OECD/G20 (2015). Transfer Pricing Documentaiton and Country-by-Country Reporting (Action 13): 2015 final report. (E.T.: 09.12.2022)
  • OECD (2021a). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 8 October. https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arisingfrom-thedigitalisation-of-the-economy-october-2021.htm. (01.02.2022)
  • OECD (2021b). The Pillar Two Rules in a Nutshell, 20 December, https://www.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdf. (01.02.2022)
  • OECD (2021c). Country-by-Country Reporting – Compilation of 2021 Peer Review Reports: Inclusive Framework on BEPS: Action 13, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/73dc97a6-en.
  • OECD (2022a). Global Forum on Transparency and Exchange of Information for Tax Purposes: Türkiye 2022 (Second Round). https://www.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-of-information-for-tax-purposesturkiye-2022-second-round_b2af0142-en
  • OECD (2022b). OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022, 4 October 2022, https://www.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-progress-report-september-2021-september-2022.htm
  • OECD (2022c). OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting– Compilation of 2022 Peer Review Reports, Inclusive Framework On BEPS: Action 13, December 2022.
  • Özgenç, S. (2019). Çok Taraflı Vergi Anlaşmasının Temel Esasları - Matrahın Aşındırılması ve Karın Taşınması Eylem Planı 15 Çerçevesinde, On İki Levha Yayıncılık: İstanbul.
  • Palan R., Murphy R. and Chavagneux C. (2010). Tax Havens: How Globalization Really Works, Cornell University Press: Ithaca, NY.
  • Picciotto, S. (1992). International Business Taxation: A Study in the Internationalization of Business Regulation. Cambridge: Cambridge University Press.
  • Salehi, M., Mirzaee, M. A. and Yazdani, M. (2017). Spiritual and Emotional Intelligences, Financial Performance, Tax Avoidance and Corporate Disclosure Quality in Iran. International Journal of Law and Management, 59(2), 237-256.
  • Shafer, W. and Simmons, R. (2006). Social Responsibility, Machiavellianism and Tax Avoidance: A Study of Hong Kong Tax Professionals. SSRN Electronic Journal.
  • Stiglingh, M., Smit, A. R. and Smit, A. (2022). The relationship between tax transperancy and tax avoidance, South African Journal of Accounting Research, 36:1, 1-21.
  • Transparency Report 2013 Ernst & Young Accountants LLP. http://www.ey.com/ Publication/vwLUAssets/Tax_Transparency__Seizing_the_initiative/$FILE/EY_Tax_Transparency.pdf (E.T. 25.06.2023)
  • Uygun, E. ve Gerçek, A. (2018). OECD Ülkelerinde Agresif Vergi Planlamasını Önlemeye Yönelik Tedbirlerin Değerlendirilmesi, Vergi Sorunları Dergisi, 360(9), 34-49.
  • Uygun, E. (2022). Vergiden Kaçınmayı Önlemeye Yönelik Küresel Asgari Kurumlar Vergisi. International Journal of Public Finance. 7(1), 93–112.
  • Venter, E. R., Stiglingh, M. and Smit, A. R. (2017). Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms. Journal of International Financial Management & Accounting, 28(3), 394-427.
Toplam 41 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Mali Hukuk, Maliye Çalışmaları (Diğer)
Bölüm Araştırma Makaleleri
Yazarlar

Esra Uygun 0000-0001-5332-0831

Yayımlanma Tarihi 1 Kasım 2023
Yayımlandığı Sayı Yıl 2023 Sayı: 130

Kaynak Göster

APA Uygun, E. (2023). Vergiden Kaçınma ile Mücadele için Vergi Şeffaflığının Sağlanması: Küresel Girişim ve Uygulamalar. Sayıştay Dergisi(130), 467-493. https://doi.org/10.52836/sayistay.1325382