Publication: BİLGİ DEĞİŞİMİNDE VERGİ MAHREMİYETİ
Abstract
Küreselleşme ve teknolojinin gelişimiyle birlikte, ulusal sınırlarınönemini kaybetmesinin sonucu olarak ülkeler arasında sermaye hareket-liliği gittikçe artmakta ve sermayenin uluslararası alandaki bu rahat dola-şımı bir ülkenin en önemli finans aracı olan vergi gelirini önemli ölçüdeazaltmaktadır. Bu durum ülkeleri vergi kaçakçılığının ve zararlı vergirekabetinin karşısında durabilmek için çeşitli çözüm yolları arayışınasevk etmektedir. Uzun yıllardan beri yapılan çalışmalar ve incelemeler,bu anlamda en etkili araçlardan birinin “bilgi değişimi” olduğunu gös-termiştir. Bilgi değişimi konusunda 19’uncu yüzyıldan beri çalışmalaryapılmakla birlikte, günümüzde uygulanan formlara benzer çalışmaların20’nci yüzyılın ikinci yarısından itibaren ortaya çıktığı görülmüştür. Sonzamanlarda özellikle otomatik bilgi değişimine ilişkin anlaşmalara tarafolan ülke sayısının artması mükellef bilgilerine erişimi kolaylaştırmıştır.Bu gelişme de mükellefin mahremiyet hakkına dokunan bir sonuç ortayaçıkarmıştır.
As a consequence of the globalization and development of techno- logy, with the loss of significance of national boundaries, the capital movement among countries is increasing and this comfortable circula- tion of the capital on an international area, significantly reduces the tax revenue which is the most important financial instrument of a country. This situation calls for countries to seek various solutions to stand aga- inst tax evasion and harmful tax competition. The researches and studies that have been carried out for many years have shown that one of the most effective tools in this sense is “exchange of information”. Although the studies on the exchange of information have been caried out sin- ce19th century, studies similar to those applied today have emerged from the second half of the 20th century. The recent increase in the number of countries that are parties to an agreement on automatic in- formaiton exchange has facilitated access to taxpayer information. Also this development has brought out a conclusion that is touching on the taxpayer’s right of privacy.
As a consequence of the globalization and development of techno- logy, with the loss of significance of national boundaries, the capital movement among countries is increasing and this comfortable circula- tion of the capital on an international area, significantly reduces the tax revenue which is the most important financial instrument of a country. This situation calls for countries to seek various solutions to stand aga- inst tax evasion and harmful tax competition. The researches and studies that have been carried out for many years have shown that one of the most effective tools in this sense is “exchange of information”. Although the studies on the exchange of information have been caried out sin- ce19th century, studies similar to those applied today have emerged from the second half of the 20th century. The recent increase in the number of countries that are parties to an agreement on automatic in- formaiton exchange has facilitated access to taxpayer information. Also this development has brought out a conclusion that is touching on the taxpayer’s right of privacy.