Eski Fakat Güncel Bir Sorun: Panama Belgeleri ve Vergi Cennetleri

Year 2018, Issue: 640, 1101 - 1118, 01.06.2018

Muhammet Şahin , Candan Yılmaz

Abstract

Vergi devletin en önemli gelir kaynağıdır. Kamu hizmetlerinin aksamadan yürütülerek, kalitesinin artırılabilmesi en temelde iyi işleyen bir vergi sistemine bağlıdır. Bu bakımdan devletin vergi hasılatını azami düzeye çıkarabilmesi, beraberinde vatandaşların kamu hizmetlerinden elde ettiği fayda düzeyini de yükseltecektir. Ancak vergi hasılatının artırılmak istenmesi çeşitli ekonomik kesimlerde zaman zaman olumsuz tepkilere de yol açabilmektedir. Örneğin mükellefler vergiye uyum konusunda isteksiz davranarak, vergiden kaçınma veya vergi kaçırma fiillerinde bulunabilirler. Bu noktada vergi cennetleri, devletlerin önemli ölçüde gelir kaybına uğramasına yol açabilmektedirler. Zira özellikle kıyı ötesi finansal işlemlerin yoğunlaştığı küreselleşme sürecinde, vergi cennetleri, vergi yükümlülüğünden kurtulmanın önemli bir aracı haline gelmiştir. Bu çalışmada, vergi cennetleri sorunu 2016 yılında yaşanan “Panama belgeleri skandalı” temelinde ele alınacaktır. Çalışmanın amacı, vergi cennetlerinin ekonomik ve sosyal etkilerinin, yaşanan bu güncel deneyim ışığında incelenmesidir

Keywords

Panama Belgeleri, Vergi Cennetleri, Kıyı Ötesi Finans, Vergilendirme

An Old But Actual Issue: Panama Papers and Tax Havens

Abstract

Tax is the most important revenue search of the state. Executing of public services without disruption and increasing its quality fundamentally depends on a well functioning tax system. In this respect maximizing the state's tax revenue will also increase utility level of citizens from public goods. But when the state desires to increase tax reveneue sometimes it can also lead to negative reactions in several economic segments. For example, taxpayers can be reluctant for tax compliance and they act tax avoidance or tax evasion behaviour. In this context, tax havens can lead to loss the state’s income significantly. Because, especially in the globalization process which off-shore financial transactions is intensified, tax havens have become an important tool of getting rid of tax liability. In this paper tax havens issue will be dealed on the basis of the “2016 Panama papers scandal”. Aim of the study is to examine the economic and social effects of tax havens in this current experience

Keywords

Panama Papers, Tax Havens, Off-Shore Finance, Taxation

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