文章基本信息

标题：THE ECONOMIC IMPACT OF TAX HAVENSON THE GLOBAL FINANCIAL CRISIS: TAX EVASION,TAX AVOIDANCE AND MONEY LAUNDERINGROLE OF TAX HAVENS
其他标题：VERGİ CENNETLERİNİN KÜRESEL FİNANSAL KRİZ ÜZERİNE EKONOMİK ETKİLERİ: VERGİ KAÇIRMA,VERGİDEN KAÇINMA VE KARA PARA AKLAMADAKİ ROLÜ
本地全文：下载
作者：Serdar ÖZTÜRK ; Özlem ÜLGER
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2016
卷号：9
期号：1
DOI：10.25287/ohuiibf.211634
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Tax havens are more than seventy years has been in existence in the World. But still everyone agree on a definition that is difficult to say. Tax havens have very low tax rates and some ease with related to tax are special places. They were arranged so as to attract foreign investors. Increased international competition to businesses and individuals offer varıous opportunities to avoid taxes. OECD began to deal with tax havens from the 1960s. However,OECD’s been struggling with this issue seriously from the mid 1990s. Especially aftert he global financial crisis,A lot of reports have been preposed the national and international level assocated with the link between tax havens and crisis. Prepored this report should not be laid on a net basis in the dimension of the connection there is a consensus that there is on interaction seriously. Infact,the real debate on the dimension of the relationship between the global financial crisis and tax havens.
其他摘要：Vergi cennetleri,yetmiş yıldan fazla süredir dünyada varlığını sürdürmektedir. Ancak hala herkesin üzerinde uzlaştığı bir tanımı olduğunu söylemek zordur. Vergi cennetleri çok düşük vergi oranlarına ve vergiyle ilgili bazı kolaylıklara sahip özel yerlerdi
关键词：Tax Havens;Struggling with Tax Havens;Tax System;TaxEvasion;Tax Avoidance;Global Financial Crisi
其他关键词：Vergi Cennetleri;Vergi Cennetleriyle Mücadele;Vergi Sistemi;Vergi Kaçırma;Vergiden