Research Article
Year 2024,
Volume: 30 Issue: 2, 495 - 505, 31.12.2024
Abstract
Bu makalede, OECD tarafından başlatılan Vergilendirmede Matrahın Aşındırılması ve Karın Kaydırılması (BEPS) projesi sonrası, vergide şeffaflık açısından gelinen nokta, OECD tarafından yayınlanan üç güncel rapor (gayrimenkuller, gerçek faydalanıcı, kripto varlıklar) ile ele alınmakta, bu raporlardan hareketle çıkarımlarda bulunulmaktadır. Çok katmanlı-taraflı ve kesişenli bir özellik gösteren vergisel şeffaflık çalışmalarının hukuki açıdan ortak hassasiyet alanı vergi mükellefi bakımından özel hayatın gizliliğinin ve ticari sırrının korunmasıdır. Yeni küresel vergi düzeninin, bu alanların korunmasına yönelik kurduğu cümle ve taahhütlerin mükellef bakımından nasıl hayata geçtiğini ölçümlemek özellikle bu üç rapor açısından şimdilik zor görünmektedir. Bununla birlikte, olması gereken hukuk açısından idare ve mükellef menfaatleri arasındaki dengenin eşit olması, vergi gelirlerini artırmaya yönelik şeffaflık girişimlerinde söz konusu dengenin bir diğeri aleyhine bozulmaması gerekmektedir.
References
- OECD (2016), OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Washington DC, October 2016), OECD Publishing, Paris, https://doi.org/10.1787/0a6fec16-en. (Erişim: 18.08.2024).
- OECD (2023), Enhancing International Tax Transparency on Real Estate: OECD Report to the G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris. Bkz. https://www.oecd.org/content/ dam/oecd/en/publications/reports/2023/07/enhancing-international-tax-transparency-on-real- estate_4567c0aa/37292361-en.pdf(Erişim: 15.08.2024).
- OECD (2024), Strengthening International Tax Transparency on Real Estate – From Concept to Reality: OECD Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, s.3. Bkz. https://www.oecd.org/en/publications/strengthening-international-tax-transparency-on-real-estate- from-concept-to-reality_fa2db2a4-en.html (Erişim: 15.08.2024).
- OECD (2024), Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges: OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, s.8 (Erişim: 18.08.2024).
- OECD (2024), Bringing Tax Transparency to Crypto-Assets – An Update: Global Forum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, https://doi.org/10.1787/b33c9aa1-en., s.5 (Erişim:21.08.2024).
- https://www.oecd.org/en/publications/strengthening-international-tax-transparency-on-real-estate-from-concept-to-reality_fa2db2a4-en.html (Erişim: 15.08.2024).
- https://www.oecd.org/en/publications/beneficial-ownership-and-tax-transparency-implementation-and- remaining-challenges_f95790b1-en.html (Erişim: 17.08.2024).
- http:/ordusmmmo.org.tr/assets/upload/files/özelgeler/Ger_ek_Faydalan_c__166.244.2305.pdf (Erişim: 20.08.2024).
Year 2024,
Volume: 30 Issue: 2, 495 - 505, 31.12.2024
Abstract
References
- OECD (2016), OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Washington DC, October 2016), OECD Publishing, Paris, https://doi.org/10.1787/0a6fec16-en. (Erişim: 18.08.2024).
- OECD (2023), Enhancing International Tax Transparency on Real Estate: OECD Report to the G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris. Bkz. https://www.oecd.org/content/ dam/oecd/en/publications/reports/2023/07/enhancing-international-tax-transparency-on-real- estate_4567c0aa/37292361-en.pdf(Erişim: 15.08.2024).
- OECD (2024), Strengthening International Tax Transparency on Real Estate – From Concept to Reality: OECD Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, s.3. Bkz. https://www.oecd.org/en/publications/strengthening-international-tax-transparency-on-real-estate- from-concept-to-reality_fa2db2a4-en.html (Erişim: 15.08.2024).
- OECD (2024), Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges: OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, s.8 (Erişim: 18.08.2024).
- OECD (2024), Bringing Tax Transparency to Crypto-Assets – An Update: Global Forum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, https://doi.org/10.1787/b33c9aa1-en., s.5 (Erişim:21.08.2024).
- https://www.oecd.org/en/publications/strengthening-international-tax-transparency-on-real-estate-from-concept-to-reality_fa2db2a4-en.html (Erişim: 15.08.2024).
- https://www.oecd.org/en/publications/beneficial-ownership-and-tax-transparency-implementation-and- remaining-challenges_f95790b1-en.html (Erişim: 17.08.2024).
- http:/ordusmmmo.org.tr/assets/upload/files/özelgeler/Ger_ek_Faydalan_c__166.244.2305.pdf (Erişim: 20.08.2024).
There are 8 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Tax Law |
| Journal Section | Articles |
| Authors | |
| Early Pub Date | December 30, 2024 |
| Publication Date | December 31, 2024 |
| Submission Date | November 26, 2024 |
| Acceptance Date | December 4, 2024 |
| Published in Issue | Year 2024 Volume: 30 Issue: 2 |