International Tax Losses and Evasion, Outcomes and Tax Competition in Developing Countries
Journal Name:
- Finans Politik & Ekonomik Yorumlar Dergisi
Keywords (Original Language):
| Author Name | University of Author |
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Abstract (2. Language):
Many changes occurred in the area of taxation together with the the process of globalization. These changes has led to limitation of the countries authority to de-termine their tax policies independently from the other countries. With the remo-val of trade barriers and the liberalization of capital markets; the mobility of capi¬tal that want to benefit the tax advantages between the countries, increased. Glo-balization has presented new opportunities but it also has created new ways of tax avoidance and evasion. In this study, tax losses and tax evasions that are ca-used by applications such as the transfer pricing, tax havens, e-commerce, the hot money flows and tax competition which take place in the international taxati-on problems has been investigated.
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Abstract (Original Language):
Küreselleşme süreci ile birlikte vergilendirme alaninda birçok değişim meydana gelmiştir. Bu değişimler, ülkelerin diğer ülkelerden bağimsiz olarak vergi politika-larini belirleme yetkilerinin sinirlanmasina yol açmiştir. Ticaret önündeki engelle-rin kalkmasi ve sermaye piyasalarinin serbestleşmesi ile ülkeler arasindaki ver¬gisel avantajlardan yararlanmak isteyen sermayenin mobilitesi artmiştir. Küresel¬leşme, ülkeler için yeni firsatlar sunmakla birlikte vergiden kaçinma ve vergi ka-çirma açisindan da yeni yollar açmiştir. Bu çalişmada uluslararasi vergilendirme sorunlari içinde yer alan transfer fiyatlandirmasi, vergi cennetleri, e-ticaret, sicak para hareketleri, vergi rekabeti gibi uygulamalarin yol açtiği vergi kayip ve ka-çaklari incelenmiştir.
FULL TEXT (PDF):
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