VERGİ CENNETLERİ VE POSTA KUTUSU ŞİRKETLERİN KAMU MALİYESİNE ETKİLERİ

Öz Küreselleşme ve teknolojik gelişmeyle birlikte sermayenin rahatlıkla yer değiştirebilir olması, vergi cennetlerini kullanarak vergiden kaçınmayı daha kolay hale getirmiştir. Vergi cennetlerini kullanarak vergiden kaçınmanın son ürünü ise posta kutusu şirketledir. Genel olarak vergi cennetlerinde bulunan ve dünyanın çeşitli ülkelerindeki mükelleflerin daha az vergi ödemesine neden olan posta kutusu şirketler, sadece isimden ve posta kutusundan ibaret olmakla birlikte mükellefler vergi cennetlerinde bulunan bu şirketlere paralarını aktarmakta ve vergi yükünü azaltmaktadır. Bu nedenle ülkelerden posta kutusu şirketler aracılığıyla vergi cennetlerine akan sermaye vergilendirilememekte ve ülkelerin vergi gelirleri bu nedenle düşmektedir. Bu durumda ücretler gibi diğer vergi kaynaklarından alınan vergi artarken daha az kamu hizmeti sunulabilmektedir. Bu durumu önlemeye yönelik uygulamalar diğer ülkelerde olduğu gibi Türkiye’de de yürürlüğe konulmuştur. Ancak posta kutusu şirketler ve vergi cennetleri ile mücadele gerek dünyada ve gerekse de Türkiye’de yetersiz düzeydedir.

PDF

___

Arbutina, Z. (Çeviri: Çelik Akpınar) (2009), "Vergi Cennetlerine Takip", http://www.dw.de/vergi-cennetlerine-takip/a-4416937 (11.08.2014).
Batırel, Ö. F. (2014), "Vergi Bilgi Değişim Anlaşmaları ve Vergi Cennetleri", Journal of Life Economics, 2, 43-50.
Bilici, N. (2004), "Vergi Cennetleri ile Mücadele", 19. Türkiye Maliye Sempozyumu, Belek-Antalya, 10-14 Mayıs, 1-12.
Calich, I. (2011), The Impact of Globalisation on the Position of Developing Countries in the International Tax System, A thesis submitted to the Department of Law of the London School of Economics for the degree of Doctor of Philosophy, London.
Christian Aid (2014), We still haven't found what we're looking for: why global efforts to tackle tax avoidance will not work for developing countries, Christian Aid Briefing Report, http://www.christianaid.org.uk /Images/we-still-havent-found-what-were-looking-for-november- 2014.pdf (30.09.2015).
Commission on Capital Flight (2009), Tax Havens and Development, Report from the Government Commission on Capital Flight from Poor Countries. Appointed by Royal Decree of 27 June 2008. Submitted to Erik Solheim, Minister of the Environment and International Development, globalassets/upload/UD/Vedlegg/Utvikling/tax_report.pdf (24.06.2015). 18 June 2009,
https://www.regjeringen.no/
Desai M. A., Foley, F. C. ve James, R. H. Jr. (2009), "The Demand for Tax Haven Operations", Journal of Public Economics 90 (2006) 513-531.
Díaz-Berrio, J. L. E. (2011), The Fight Against Tax Havens and Tax Evasion Progress since the London G20 Summit and the Challenges Ahead, Opex http://www.fundacionalternativas.org/public/storage/ opex_ocumentos_ archivos/e6bf4cecc9006abb8c528869ce93e9e2.pdf (24.01.2015).
Eriksson, F. (2009), Tax Havens and Development Report by the Independent Norwegian Commission on Capital Flight from Developing Countries, The Anti-Corruption Project Norwegian Agency for Development (NORAD)
http://www.oecd.org/site/devaeo10/44276169.pdf
European Parliament-Budgetary Affairs (2013), European Initiatives on Eliminating Tax Havens and Offshore Financial Transactions and the Impact of these Constructions on the Union's Own Resources and Budget, IP/D/CONT/IC/2012-071, http://www.europarl.europa.eu/ meetdocs/2009_2014/documents/cont/dv/staes_study/staes_studyen.pdf (08.02.2015).
Financial Crimes Enforcement Network, (2006), The Roll of Domestic Shell Companies in Financial Crime and Money Laundering: Limited Liability LLCAssessment_FINAL.pdf (08.05.2015).
http://www.fincen.gov/news_room/rp/files/
Findley, M., Nielson, D. ve Sharman J. (2012), "Global Shell Games: Testing Money Launderers' and Terrorist Financiers' Access to Shell Companies", Political Economy and Development Lab Policy Report, http://scholar.byu.edu/sites/default/files/danielnielson/files/pedl_report. pdf (11.02.2014).
Gago, U. (2008), "Uluslararası vergi planlamasının sonu mu geldi?", Dünya Gazetesi, content&Id=262 (21.06.2015).
Gravelle, J. G. (2015), "Tax Havens: International Tax Avoidance and Evasion", Congressional Research Service Report for Congress (Washington: http://www.globaltaxjustice.org/wp-content/uploads/2014/11/Tax- Havens-Jane-Gravelle.pdf (20.05.2015). Research Service),
Huffington, A. (2010), Offshore Corporate Tax Havens: Why Are They Still Allowed?, Huffington Post, http://www.huffingtonpost.com/arianna- huffington/offshore-corporate-tax-ha_b_596753.html (18.12.2014).
Kar, D. ve Spanjers, J. (2014), Illicit Financial Flows from Developing Countries: http://www.gfintegrity.org/wpcontent/uploads/2014 /12/IllicitFinancial- Flows-from-Developing-Countries-2003-2012.pdf (30.09.2015).
Kılıç, R. (2010), "Vergi Cennetleri İle Mücadelede Bilgi Değişimi Anlaşmaları", 25. Türkiye Maliye Sempozyumu, Belek-Antalya, 24- 28 Mayıs, 387-406.
Kinner, M. ve Vona, L. W. (t.y). Shell Companies, http://www.fraudau diting.net/ShellCompanies.pdf (08.03.2015).
Konca, A. ve Çelebi, E. (2013), "Bilgi Değişimi Anlaşmaları ve Vergi Cennetleri", Vergide Gündem Dergisi, 1-5. http://www.vergidegundem. com/documents/10156/ 1333698/tmmz2013_makale3.pdf (03.04.2015).
Loomer, G. ve Maffini, G. (2009), "Tax Havens and the Financial Crisis", https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Pu blications/Policy_Papers/TaxHavensandtheFinancialCrisis.pdf
OECD (1998), Harmful Tax Competition: An Emerging Global Issues, 82p. http://www.oecd.org/tax/transparency/44430243.pdf (08.01.2015).
OECD (2010), Promoting Transparency and Exchange of Information for Tax Purposes, A Background Information Brief 19 January, 1-16. http://www.oecd.org/ stability.pdf (12.01.2015).
eco/public-finance/Debt-and-macroeconomic
OECD (2013), "Action Plan on Base Erosion and Profit Shifting", 19 July 2013, http://www.oecd.org/ctp/BEPSActionPlan.pdf (21.11.2014).
OECD (2015), List of Unco-operative Tax Havens, http://www.oecd.org/ countries/monaco/listofunco-operativetaxhavens.htm (12.05.2015).
Os, R., McGauran, K. ve Römgens, I. (2013), Private Gain-Public Loss. Mailbox Companies, Tax Avoidience and Human Rights, SOMO Publishing.
Öz, S.(2005), Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Ankara: Maliye ve Hukuk Yayınları.
Pehlivan, O. ve Öz, E. (2011), Uluslararası Vergilendirme, Trabzon: Derya Kitapevi.
Phillips, R., Wamhoff, S. ve Smith, D. (2014), Offshore Shell Games 2014 The Use of Offshore Tax Havensby Fortune 500 Companies, U.S. PRIG, Citizens for Tax Justice (CTJ), http://ctj.org/pdf/offshoreshell2014.pdf (22.07.2015). Gazetesi Sabah (13.10.2013), "Maliyeden dev operasyon", http://www.sabah.com.tr/ekonomi/2013/10/13/maliyeden-dev- operasyon (09.05.2015).
Saraç, Ö. (2006), Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Ankara: Maliye ve Hukuk Yayınları.
Stiglitz, J. (2013), "A Tax System Stacked Against the 99 Percent", The New York Times, April 15, 2013. http://opinionator.blogs.nytimes.com/2013/ 04/14/a-tax-system-stacked-against-the-99-percent/ (05.04.2015).
Tax Justice Network (TJN) (2012), The Price of Offshore Revisited, http://www.taxjustice.net/2014/01/17/price-offshore-revisited/ (30.09.2015).
Torvik, R. (2009), "Why Are Tax Havens More Harmful to Developing Countries Than to Other Countries?", in (155-194), Report from the Government Commission on Capital Flight from Poor Countries. https://www.regjeringen.no/globalassets/upload/UD/Vedlegg/Utvikling/ tax_report.pdf (24.06.2015).
Ulusoy, A. ve Karakurt, B. (2009), "Vergi Politikasının Mali Amacının Karşılanamamasında Vergi Cennetleri ve Offshore Finansal Merkezlerin Rolü", Tisk Akademi, II, 81-105.
Woo, J. ve Smith, D. (2015), Picking Up the Tab 2015 Small Businesses Pay the Price for Offshore Tax Havens, U.S. PIRG Education Fund, http://www.uspirg.org/sites/pirg/files/reports/U.S.%20PIRG%20Ed%20 Fund%20-%20Picking%20Up%20The%20Tab%202015_0.pdf (22.07.2015).
Zhao, G. (2014), "Why Offshore Tax Havens Should Matter to Everyone", Global Financial Integrity. June 6, http://www.gfintegrity.org/offshore- tax-havens-matter/ (11.08.2014).