International tax problems
Current Issues and Empirical Studies in Public Finance, Peter Lang Ag, ss.127-143, 2022
- Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
- Basım Tarihi: 2022
- Yayınevi: Peter Lang Ag
- Sayfa Sayıları: ss.127-143
- Anahtar Kelimeler: Digital economy, Double taxation, Tax haven, Tax problems, Transfer pricing
- Kırklareli Üniversitesi Adresli: Evet
Özet
No country in the world does not have economic relations with other countries. Both real persons and institutions are engaged in economic activities in different countries and earn income and income. Therefore, taxation and tax problems have gained an international dimension. In this study, the most important international tax problems are discussed. The problems addressed in the study; are double taxation, taxation of the digital economy, tax havens, and transfer pricing. Due to all these problems, billions of dollars in tax revenues are lost. While some of the international tax problems are caused by double taxation and institutions with taxation authority, as in tax havens, Taxpayers cause the other part of international tax problems. Because taxpayers do not want to pay taxes or they want to pay taxes at the lowest level. For this purpose, they resort to tax evasion. When they do this illegal way on an international scale, the problem becomes an international tax. In addition, countries' different principles in applying their tax laws and the other tax legislation and systems can cause various international tax problems. On the other hand, countries called tax havens can choose to give up tax completely or partially and decide to gain economic benefits in different ways. Chronologically, the current international tax problem is the inability to tax the digital economy. The tax legislation of countries cannot closely follow dynamic economic developments. The market develops new concepts, businesses, and transactions. This situation has manifested itself as the inability to tax the digital economy.