{ "article_id": 711, "public_id": "8ca8f036-94fb-450f-8371-e07e736feb98", "internal_identifier": null, "source_identifier": "39:76", "status": "published", "type": "research_article", "title": "MATRAH AŞINDIRMA VE KAR AKTARIMI YOLUYLA VERGİ GELİRLERİNİN AZALTILMASI VE ULUSLARARASI İŞBİRLİĞİ YOLUYLA ALINAN ÖNLEMLER", "title_secondary": null, "abstract": "Sermaye hareketleri önündeki engellerin önemli ölçüde kalkmasıyla birlikte çok uluslu şirketler de yaygınlaşmış\r\nve ulusal şirketlerle rekabet ederek ekonomik hayatın önemli unsurları haline gelmişlerdir. Özellikle çok uluslu\r\nşirketler, elde ettikleri kârlar üzerinden daha düşük vergi ödemek için çeşitli yöntemler geliştirmişlerdir. Bu\r\nşirketler; ülkelerin vergi mevzuatlarının ve önceliklerinin farklı olması, yatırımları ülkelerine çekmek için\r\nbirbirleri ile rekabet içinde olması, şirket yapılarının ve işlemlerin karmaşık olması gibi durumlardan faydalanarak,\r\nkârlarını vergi oranlarının düşük olduğu ülkelere aktararak ya düşük vergi ödemekte ya da hiç vergi\r\nödememektedirler. Bu durum birçok ülke için önemli vergi kayıplarına neden olmaktadır. Şirketler tarafından\r\nyapılan bu vergi planlamaları karşısında uluslararası işbirliğinin geliştirilmesi ve böylece vergi kayıplarının\r\nazaltılması amacıyla 2013 yılında Saint Petersburg’daki G20 Liderler zirvesinde “Matrahın Aşındırılması ve Kar\r\nKaydırma (Base Erosion and Profit Shifting-BEPS)” eylem planı kabul edilmiştir. Bu eylem planı 15 eylemden\r\noluşmakta ve iki yıl içerisinde ülkelerin vergi mevzuatlarını uyumlaştırması ile vergi kayıplarının önüne geçilmesi\r\namaçlanmıştır. Bu çalışmada çok uluslu şirketlerin hangi yöntemlerle matrah aşındırma yoluna gittikleri ve ortaya\r\nçıkan vergi kayıplarını önlemek için ne tür önlemler alındığı tartışılmıştır.  ", "language": "tr", "english_title": "REDUCING TAX REVENUES THROUGH BASE EROSION AND PROFIT SHIFTING AND MEASURES TAKEN THROUGH INTERNATIONAL COOPERATION", "english_abstract": "With the significant removal of barriers to capital movement, multinational corporations have become widespread and have become important elements of economic life, competing with national companies. Multinational corporations, in particular, have developed various methods to pay lower taxes on their profits. These corporations take advantage of factors such as the differing tax regulations and priorities of countries, competition among themselves to attract investments, and the complexity of corporate structures and operations, by shifting their profits to countries with low tax rates, thus paying either low taxes or no taxes at all. This situation leads to significant tax losses for many countries. In response to these tax planning practices by companies, the “Base Erosion and Profit Shifting (BEPS)” action plan was adopted at the G20 Leaders Summit in Saint Petersburg in 2013 to improve international cooperation and thus reduce tax losses. This action plan consists of 15 actions and aims to prevent tax losses by harmonizing the tax legislation of countries within two years. This study discusses the methods by which multinational companies engage in base erosion and the measures taken to prevent the resulting tax losses.", "doi": null, "doi_url": null, "resource_url": "https://www.set-science.com/a/8ca8f036-94fb-450f-8371-e07e736feb98", "pdf_url": "https://www.set-science.com/a/8ca8f036-94fb-450f-8371-e07e736feb98/pdf", "og_image": "https://www.set-science.com/assets/img/og-card-v2.png", "authors": [ { "public_id": "e2443e6a-b18e-487f-af72-a6bf576fb537", "given": "Erdal", "family": "Yılmaz", "full": "Erdal Yılmaz", "literal": null, "orcid": null, "orcid_url": null, "email": "eyilmaz@omu.edu.tr", "corresponding": true, "sequence": "first", "affiliations": [ { "name": "Ondokuz Mayıs University", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] }, { "public_id": "d25f1050-f2cc-4d09-9bc4-19cc8a559355", "given": "Cevdet", "family": "Kızıl", "full": "Cevdet Kızıl", "literal": null, "orcid": null, "orcid_url": null, "email": "cevdetkizil@yahoo.com", "corresponding": false, "sequence": "additional", "affiliations": [ { "name": "İstanbul Medeniyet University", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] }, { "public_id": "afbb82ef-de50-481c-a36d-0d5f1635d370", "given": "Tunay", "family": "Aslan", "full": "Tunay Aslan", "literal": null, "orcid": null, "orcid_url": null, "email": "tunay_aslan@hotmail.com", "corresponding": false, "sequence": "additional", "affiliations": [ { "name": "Siirt University", "department": null, "country": null, "country_code": null, "ror": null, "ror_url": null } ] } ], "keywords": [], "translations": [ { "language": "en", "title": "REDUCING TAX REVENUES THROUGH BASE EROSION AND PROFIT SHIFTING AND MEASURES TAKEN THROUGH INTERNATIONAL COOPERATION", "abstract": "With the significant removal of barriers to capital movement, multinational corporations have become widespread and have become important elements of economic life, competing with national companies. Multinational corporations, in particular, have developed various methods to pay lower taxes on their profits. These corporations take advantage of factors such as the differing tax regulations and priorities of countries, competition among themselves to attract investments, and the complexity of corporate structures and operations, by shifting their profits to countries with low tax rates, thus paying either low taxes or no taxes at all. This situation leads to significant tax losses for many countries. In response to these tax planning practices by companies, the “Base Erosion and Profit Shifting (BEPS)” action plan was adopted at the G20 Leaders Summit in Saint Petersburg in 2013 to improve international cooperation and thus reduce tax losses. This action plan consists of 15 actions and aims to prevent tax losses by harmonizing the tax legislation of countries within two years. This study discusses the methods by which multinational companies engage in base erosion and the measures taken to prevent the resulting tax losses.", "keywords": [ "MATRAH AŞINDIRMA VE KAR AKTARIMI YOLUYLA VERGİ GELİRLERİNİN AZALTILMASI VE ULUSLARARASI İŞBİRLİĞİ YOLUYLA ALINAN ÖNLEMLER" ] } ], "subjects": [], "subject_names": [], "published_date": "2018-12-31", "published_year": "2018", "received_date": null, "accepted_date": null, "volume": "3", "issue": null, "page_first": "405", "page_last": "411", "article_number": null, "conference": { "short_name": "ISAS2018-Winter", "full_title": "2nd International Symposium on Innovative Approaches in Scientific Studies", "name": "2nd International Symposium on Innovative Approaches in Scientific Studies", "acronym": "ISAS2018-Winter", "location": "Samsun, Türkiye", "start_date": "2018-11-30", "end_date": null, "public_id": "b8a703cc-09f7-4d5b-ae60-eb31a1050720" }, "proceedings": { "title": "2nd International Symposium on Innovative Approaches in Scientific Studies", "series_title": "Setsci conference indexing system", "publisher": "SET Technology", "isbn": null, "eisbn": null, "issn": "2618-6446", "eissn": null, "doi": null, "doi_prefix": null, "slug": "setsci-volume-3-2018-legacy-39", "public_id": "641f522e-9cf0-4c89-be17-c6037f3d1bca", "url": "https://www.set-science.com/p/setsci-volume-3-2018-legacy-39" }, "license": { "name": "CC BY 4.0", "url": "https://creativecommons.org/licenses/by/4.0/", "code": "CC-BY-4.0", "open_access": true }, "copyright": { "holder": "SET Technology", "year": "2018" }, "funding_statement": null, "funders": [], "references": [ { "order": 1, "raw": "Alıcı, A. 2016, Vergi Cennetleri Tarih mi Oluyor? SPK Araştırma Raporu, 2016.\r\nBiçer, R. Ve Erginay M., “OECD Matrahın Aşındırılması ve Kârın Aktarılması Eylem Planı ve Türkiye’ye Etkileri”, Vergi Sorunları Dergisi, S.236, pp.54-68\r\nBirinci N., Eser L, 2017. Vergi Kayıp ve Kaçaklarıyla Mücadelede BEPS Eylem Planı ve Değerlendirilmesi, Uluslararası Ekonomik Araştırmalar Dergisi, Eylül 2017, Cilt:3, Sayı:3, ss.447-459.\r\nDiclehan, Başak (2016), “Matrah Aşındırma Yoluyla Kar Aktarımı ve Türkiye Uygulamaları”, https://home.kpmg.com/content/dam/kpmg/pdf/ 2016/06/tr-sorumlu-vergicilik-basak-diclehan.pdf, 10.10.2018\r\nMiller, Helen and Thomas Pope, (2016), “Corporate Tax Avoidance: Tackling Base Erosion and Profit Shifting”, Institute for Fiscal Studies, p.169-200.\r\nOECD (1998), Harmful tax competition: an emerging global issue, OECD Publishing, 80 p. http://www.oecd.org/tax/transparency/44430243.pdf\r\nOECD (2013), “Action Plan on Base Erosion and Profit Shifting”, OECD Publishing, http://dx.doi.org/10.1787/9789264202719-en, 11.07.2018\r\nOECD (2016), OECD work on taxation, 2016-17, OECD Publishing, 44 p. https://www.oecd.org/tax/centre-fortax-policy-and-administration-brochure.pdf\r\nOwens, Jeffrey (2015), “Tax Transparency and BEPS”, http://epub.wu.ac.at/5096/1/36%2D162%2D1%2DPB.pdf, 5-14, 15.07.2018\r\nSharma, Priyesh and Siddharth Dang, (2011), “Myth and Reality of the Imbricating Concepts of Tax Avoidance and Evasion”, Journal of Accounting and Taxation, Volume:3, Issue: 3, p.40-46.\r\nStiglitz, J., (2013), A tax system stacked against the 99 percent, The New York Times, April 14, 2013,\r\nhttp://opinionator.blogs.nytimes.com/2013/04/14/a-tax-system-stacked-against-the-99-percent/ (Erişim Tarihi: 15.09.2018)\r\nTosun, Gamze. (2016), Zararlı Vergi Rekabeti Kapsamında Vergi Matrahı Aşındırması Ve Sınır Ötesi Kar Aktarımı Uygulamalarının Değerlendirilmesi. Celal Bayar Üniversitesi, Sosyal Bilimler Enstitüsü, Yüksek Lisans Tezi.\r\nTosuner, M., Arıkan Z., (2005). Vergi Usul Hukuku, İzmir, 2005.", "doi": null, "title": null, "authors": null, "source": null, "year": null, "volume": null, "pages": null } ], "statements": { "acknowledgements": null, "conflict_of_interest": null, "data_availability": null, "ai_disclosure": null }, "credit": [], "history": { "published": "2018-12-31" } }