Vergi Mahremiyeti ve Açıklık

Bu makale, vergi mahremiyeti ve açıklık ilkesinin tarihteki yasal gelişimi hakkında kısa bir bilgi vererek vergi mahremiyeti kavramını sorgulamaktadır. Teknolojideki son gelişmeler sonucunda yalnızca “mahremiyet” algısının değişmemiş, aynı zamanda matrah aşındırma ve kar aktarımı konusundaki endişeler de artmıştır. Dolayısıyla, bu makale daha şeffaf bir vergi sistemi yaratacağı düşüncesiyle vergide açıklık ilkesinin uygulanması gerektiğini belirtmektedir. Kamuoyunun belirli vergisel bilgilere erişiminin olumlu ve olumsuz yönleri detaylı bir şekilde irdelendikten sonra açıklık ilkesinin kamuoyu denetim, baskı ve farkındalığını artırarak gönüllü uyumu artırmak suretiyle vegi sistemlerinin daha iyi işlemesine katkıda bulunacağı savunulmaktadır.

Tax Privacy and Disclosure

This essay challenges the idea of tax privacy by providing a brief overview of legal development of tax disclosure and tax confidentiality in history. Due to the recent advances in technology, not only the perception of “privacy” has changed, but also concerns related to the issue of base erosion and profit shifting have grown. Therefore, this article offers broader tax disclosure as a solution since it could generate greater transparency of tax systems. In this article, following the through examination of the pros and cons of public access to certain tax information, it is suggested that tax disclosure could contribute to better functioning of tax systems as publicity could be instrumental in increasing compliance with the laws through extended detection, public pressure, and awareness.

Kaynakça

-Avi-Yonah, Reuven. “The One Percent Solution: Corporate Tax Returns Should Be Public (and How to Get There)”, University of Michigan Law School Public Law and Legal Theory Research Paper Series Paper No. 379, Şubat 2014.

- Başaran Yavaşlar, Funda. “Vergi Mahremiyetini İhlal Suçu”, “Vergi Yaptırım Hukuku Sisteminin Sorunları ve Yeniden Yapılandırılması” Başlıklı V. Uluslararası Mali Hukuk Sempozyumu, 20-21.03.2013, İstanbul.

- Blank, Joshua. “Reconsidering Corporate Tax Privacy”, New York University Law and Economics Working Papers Paper 395, Aralık 2014.

- Bond, Shannon. “Starbucks UK Sales Fall for the First Time after Tax Furore”, Financial Times, (çevrimiçi) http://www.ft.com/cms/S/0/f840512e-cbf0-11e3 -a934-00144feabdc.html#4IpZtOjMF, (20.02.2019).

- Çağan, Nami. Vergilendirme Yetkisi, Kazancı Hukuk Yayınları, İstanbul, 1982. Fisher, Ian. “Do the Rich Pay Taxes? Italy TellsAll”, The New York Times, 02.05.2008, (çevrimiçi) https://www. nytimes.com/2008/ 05/02/world/europe/02italy.html, (24.01.2019).

- Jolly, David. “Criticized on Taxes, Starbucks will Move European Offices to London”, The New York Times, (çevirmiçi) http://www.nytimes.com/2014/ 04/17/business/international/starbucks-to-moveeuropean-offices- to-london.html, (20.02.2019).

- Kleinbard, Edward. “Through a Latte, Darkly: Starbucks’ Window into Stateless Income Tax Planning”, USC Gould School of Law Center in Law, Economics and Organization Research Papers Series No. C13-9, Legal Studies Research Paper Series No. 13-10, 13.05.2013.

- Kornhauser, Marjorie. “Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?”, Canadian Journal of Law and Jurisprudence, Ocak 2005, Sayı: 18/1.

- Lenter, David, Slemrod, Joel ve Shackelford, Douglas. “Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives”, National Tax Journal, Aralık 2003, Sayı:LVI/4.

- Linder, Marc. “Tax Glasnost’ for Millionaires: Peeking Behind the Veil of Ignorance Along the Publicity-Privacy Continuum”, New York University Review of Law and Social Change, 1991, Sayı: 18.

- Özyer, MehmetAli. Açıklama ve Örneklerle Vergi Usul Kanunu Uygulaması, Maliye Hesap Uzmanları Derneği, 7. Bs., İstanbul, İstanbul, Aralık 2015.

- Pomp, Richard. “The Disclosure of State Corporate Income Tax Data: Turning the Clock Back to the Future”, Faculty Articles and Papers, 1993, Sayı: 121. Schwartz, Paul. “The Future of Tax Privacy”, National Tax Journal, Aralık 2008, Sayı: LXI/4.

- Slemrod, Joel. “Taxation and Big Brother: Information, Personalization, and Privacy in 21st Century Tax Policy”, Ross School of Business Paper No. 1022, Mayıs 2006.

- Warren, Samuel D. ve Brandeis, Louis D.“The Right to Privacy”, Harvard Law Review, 1890, Sayı: 4/5.

- Yüksel, Mehmet. “Mahremiyet Hakkı ve SosyoTarihsel Gelişimi”, Ankara Üniversitesi SBF Dergisi, 2003, Sayı: 58/1.

Kaynak Göster