Uluslararası Vergi Sorunları Bağlamında Belçika Vergi Sisteminin Değerlendirilmesi(Evaluation of Belgium Tax System with the Respect to International Taxation Problems)

Yıl 2016, Cilt: 23 Sayı: 2, 435 - 450, 25.08.2016

Haluk Egeli , Abdulkerim Eroğlu

https://doi.org/10.18657/yecbu.85806

Öz

Küreselleşen dünyada ekonomi literatürünü ilgilendiren birçok gelişme yaşanmıştır. Şüphesiz bunlardan en önemlilerden biri de vergilendirme ile ilgilidir. Nitekim küreselleşmeyle birlikte şirketler ulusal sınırların dışına çıkmış, bununla birlikte üretim faktörleri daha hareketli hale gelmiştir. Söz konusu gelişmelerin ışığında uluslararası vergilendirme son derece önemli hale gelmiştir. Çalışmada öncelikle uluslararası vergilendirme sorunları ele alınmış, daha sonra bu çerçevede Belçika vergi sistemi değerlendirilmiştir. Konunun daha iyi anlaşılabilmesi amacıyla da ülkenin vergi sistemi bütün olarak göz önüne alınmıştır. 2000 yılında Belçika vergi sisteminde yapılan reformlardan hedeflenen sonuçlara ulaşılamadığı görülmektedir. Amaçların nicel olmaktan ziyade nitel olması amaçların ulaşması önündeki en önemli engel olmuştur.

Economic agents have experienced many developments during the globalization. Undoubtedly, one of the most important of them is about the taxation. Companies have crossed beyond national borders, and production factors have become more active, as a matter of fact. In view of these facts, international taxation becomes of basic importance. İn the study, international taxation promlems have been studied, and latter, Belgium tax system has been evaluated in this framework. In order to understand topic well, country’s tax system has studied as all. In 2000, targeted aims of the Belgian tax system reforms could not be reached. The most considerable barriers to achieving the aims of the reform was objectives to be qualitative rather than quantitative.

Anahtar Kelimeler

Uluslararası Vergilendirme, Belçika Vergi Sistemi

Kaynakça

• SUMMARY
• Economic agents have experienced many developments during the globalization. Undoubtedly, taxation problem is one of the most important of them. Companies have crossed beyond national borders, and production factors have become more active, as a matter of fact. This being so, international taxation becomes of basic importance. Because domestic law of the countries is closely related to the their economic structure and international taxation law that has been become more important.
• Belgian tax system has gone to serious changes during progress of harmonization to the European Union. Especially the tax system was crtiticized for being tax haven fort he big compaines, and the country has been forced to take measures against it. Tax reforms has been taken place after harmonization since 2000. These reformist efforts started with important objectives that would get when completion date of plan come, but the objectives would not be achieved because of certain factors. The 2008 economic crisis and the 2010 European debt crisis are the most effective of these factors.
• Belgium has many avoidance of double taxation agrements with many countries, and still make new agrements with other countires or update old ones. But these agrements do not have huge effect on tax revenues or losses.
• Many of the international taxation problems were eliminated by the income tax act and corporation tax act, and some of problems by “loyal degree”. In this context, many measures has taken place to minimize tax losses and leakages. The measures contain domestic law, agrements by leading of international organizations, and bilateral negotiations with other countries.
• In this study, international double taxation, taxation of electronic commerce, taxation of speculative transactions, transfer pricing, harmful tax competition, tax havens, preferential tax practices, tax hells has been studied theoretically. And latter,
• while Belgium tax system discussed in this framework, having a touch on mentioned international problems related the tax system, and what kind of measures are taken against them.In order to understand the country’s tax system well, other taxes which are unrelated to international taxation problems studied as well.