Uluslararası alanda vergi idareleri arası bilgi değişimi
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Date
2009
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Sosyal Bilimler Enstitüsü
Abstract
At the present day, only the domestic law of a state is not sufficient for the compliance of taxpayers in actuality. At the first sight, the problem could be based on the globalisation and the liberalisation of the financial activities day by day, which was stared in 1970s. The initiative conducted not only by OECD but also by EU to remove the borders against the free movement of foreign investments and persons has also been affecting this process. The liberalisation in economy and finance area brings out a series of problems. In the last two decades the general tendency in this area has been to take some standard measures against the tax losses and frauds. The standard measures taken by OECD concerning transfer pricing, disguised capital and distribution of disguised capital are the main preventions. However, the tax systems of states need information to provide the taxpayers to comply with these measures. In other words, all these measures bring into the reality of the lack of information about tax matters and the need for it. Several instruments have been developed by OECD to meet the need with regard to the information on tax matters. The most important instrument in this area is the OECD Model Convention. From 1974 to up until now Turkey has followed a paralel and a consistent approach to the OECD?s policy. Exchange of information is covered in all of the Turkish tax treaties, signed with 69 different counties. In this direction, first the legal bases, the methods and the limits of exchange of information is dealt with and then, the rights of taxpayers and the protection of taxpayers in the process is examined in the thesis. The exchange of information has to reach a standard in accordance with the aims it serves generally. This problem has been discussed and the negations in the process are also stated. The work essentially, based on the Turkish tax treaties, describes the Turkish approach to the exchange of information in tax matters, and secondly examines the standards viable for the Turkish treaties in an analytic way. As a result, exchange of information is only a way in inspecting taxpayers. For this reason it is expressed that, by respecting the rights of taxpayers and by supporting their participation in the process will make the exchange of information to demand on a legal ground and to render it fairer.
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Keywords
Bilgi iletimi, Bilgi aktarımı