SAHTE VE KORSAN ÜRÜNLERİN VERGİ GELİRLERİNE ETKİSİ

Year 2021, Volume: 14 Issue: 2, 759 - 784, 01.07.2021

Mehmet Ela

https://doi.org/10.29067/muvu.678636

Abstract

Son yıllarda sahte ve korsan ürünlerin üretimi ve ticareti artış göstermiştir. Teknoloji, internet gibi nedenlerle artan sahte ve korsan ürünler piyasasının etkileri de buna paralel olarak artış göstermiştir. Sahte ve korsan ürünlerin etkilerinden birisi de vergilendirme ile ilgilidir. Sahte ve korsan ürünler, genel olarak vergi dışı kalmakta ve vergi geliri kaybına yol açmaktadır. Bu noktadan hareketle çalışmada dünyada ve Türkiye’de sahte ve korsan ürünlerin oluşturduğu vergi geliri kaybı tahminleri ve tahminlerin önündeki engeller araştırılmıştır. Çalışmanın sonucuna göre, dünyada ve Türkiye’de sahte ve korsan ürünler önemli derecede vergi geliri kaybı oluşturmakta iken, söz konusu kaybın boyutu hakkında güncel ve tutarlı bir tahmin yapmanın önünde birtakım engeller bulunmaktadır.

Keywords

Sahte ve Korsan Ürün, Vergi Kaybı, Türkiye

EFFECT OF THE COUNTERFEIT AND PIRATED PRODUCTS ON TAX REVENUES

Abstract

Production and trade of counterfeit and pirated products have increased in recent years. The effects of the market of counterfeit and pirated products, which increased due to reasons like technology and internet, increased in parallel. One of the effects of counterfeit and pirated products is related to taxation. Counterfeit and pirated products are generally non-taxable and result in tax revenue loss. From this point on, in this study, estimates about the loss of tax revenue created by counterfeit and pirated products in the world and Turkey and obstacles to estimate the tax loss were investigated. According to the results of the study, in the world and Turkey, counterfeit and pirated products cause substantial tax loss and there are some obstacles to making an up-to-date and consistent estimate of the amount of the loss in question.

Keywords

Counterfeit and Pirated Goods, Tax Loss, Turkey

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