Vergi politikasının mali amacının karşılanamamasında vergi cennetleri ve offshore finansal merkezlerin rolü

Vergi politikası, hükümetlerin sosyal ve ekonomik amaçlara ulaşmada kullandığı temel araçlardan bir tanesidir. Hükümetler vergi politikası aracılığıyla kamu hizmetlerini finanse etmek ve diğer politika amaçlarını gerçekleştirmek için vergi toplarlar. Kamu hizmetlerinin finansmanı için hükümetlerin yeterli kamu gelirine sahip olmaları gerekiyor. Kamu hizmetlerini finanse etme vergilemenin ilk ve en önemli amacıdır. Küreselleşme ve üretim faktörleri mobilitesindeki artışla birlikte vergi politikasında yeni sorunlar ortaya çıkmıştır. Özellikle vergi cennetleri ve offshore finansal merkezlerin hızla yaygınlaşması vergilemede karşılaşılan sorunları daha da artırmıştır. Vergi cennetleri ve offshore finansal merkezleri sağladıkları olanaklar ile bir çok ülkede hem vergi gelirleri azalmış hem de vergi politikalarının mali amaçları etkinliğini kaybetmiştir. Vergi idarelerinin gelir kaybetmesi özellikle gelişmekte olan ülkelerde temel kamu hizmetlerinin karşılanamaması anlamındadır. Bu yüzden, vergi politikasının mali amacındaki aşınmanın önüne geçebilmek ve vergi kayıp ve kaçağını önlemek için vergi cennetleri ve offshore finansal merkezlere karşı mücadele etmek bir gerekliliktir. JEL Sınıflaması: G15, H23, H26

The role of tax havens and offshore financial centers on the ineffectiveness of fiscal goal of tax policy

Tax policy is one of the fundamental policy instruments used to achieve governments' social and economic goals. Governments collect tax to finance public services and to practice other policy tools through tax policy. It is necessary that governments need enough public income to finance public services. The first and the most important goal of taxation is to finance public services. With globalization and increasing mobility of production factors, taxation is facing new matters. In particular, a rapid development of tax havens and offshore financial centers both made major contributions to these matters and prevent these countries practicing effective tax policies. The financial advantages of tax havens and offshore financial centers caused many countries to lose tax income and to lose effectiveness of financial goals of tax policies. Losing tax income especially in developing countries means decreasing amount of income necessary to finance basic public services. Therefore, challenging to against tax havens and offshore financial centers is a necessity to prevent ineffectiveness the fiscal goal of tax policy and tax losses and tax evasion. JEL Classification: G15, H23, H26

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