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VERGI CENNETLERININ KÜRESEL FINANSAL KRIZ ÜZERINE EKONOMIK ETKILERI: VERGI KAÇıRMA, VERGIDEN KAÇINMA VE KARA PARA AKLAMADAKİ ROLÜ

THE ECONOMIC IMPACT OF TAX HAVENSON THE GLOBAL FINANCIAL CRISIS: TAX EVASION, TAX AVOIDANCE AND MONEY LAUNDERINGROLE OF TAX HAVENS

Journal Name:

  • Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2016

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Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Tax havens are more than seventy years has been in existence in the World. But still everyone agree on a definition that is difficult to say. Tax havens have very low tax rates and some ease with related to tax are special places. They were arranged so as to attract foreign investors. Increased international competition to businesses and individuals offer varıous opportunities to avoid taxes. OECD began to deal with tax havens from the 1960s. However, OECD's been struggling with this issue seriously from the mid 1990s. Especially aftert he global financial crisis, A lot of reports have been preposed the national and international level assocated with the link between tax havens and crisis. Prepored this report should not be laid on a net basis in the dimension of the connection there is a consensus that there is on interaction seriously. Infact, the real debate on the dimension of the relationship between the global financial crisis and tax havens.
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Abstract (Original Language): 
Vergi cennetleri, yetmiş yıldan fazla süredir dünyada varlığını sürdürmektedir. Ancak hala herkesin üzerinde uzlaştığı bir tanımı olduğunu söylemek zordur. Vergi cennetleri çok düşük vergi oranlarına ve vergiyle ilgili bazı kolaylıklara sahip özel yerlerdir. Yabancı yatırımcıları çekecek şekilde düzenlenmişlerdir. Artan uluslararası rekabet şartlarında işletmelere ve bireylere vergiden kaçınmak için çeşitli fırsatlar sunarlar. OECD 1960'lı yıllardan itibaren vergi cennetleriyle ilgilenmeye başlamıştır. Ancak, 1990'ların ortalarından itibaren bu konuyla ciddi olarak mücadeleye giriştiği söylenebilir. Özellikle küresel finansal kriz sonrasında vergi cennetleri ve kriz arasındaki bağlantıyla ilgili ulusal ve uluslararası düzeyde çok sayıda rapor hazırlanmıştır. Hazırlanan bu raporlarda bağlantının boyutları net olarak ortaya konamasa da ciddi bir etkileşim olduğu konusunda görüş birliği vardır. Aslında temel tartışma vergi cennetleriyle küresel finansal kriz arasındaki ilişkinin boyutu üzerinedir.
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REFERENCES

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