Author :
Abstract
Her vergi sisteminin karşı karşıya olduğu en büyük sorunlardan biri de vergi kaçırmadır. Vergi kaçınılmasını önlemek için birçok ülke bu konuda stratejiler geliştirmektedir. İngiltere'de vergiden kaçınmaya aykırı olan engelleyici önlemler Majesteleri Gelir ve Gümrükleri (HMRC) tarafından alınır. Çokuluslu şirketlerin vergi kaçakçılığı ile ilgili kanunlar yoğun bir şekilde yapılır, bu nedenle şirketler faaliyetlerinde daha dikkatli olacaklar. Bu yasaya göre; alıcıların firmanın kaçınma politikasından haberdar edilmesi gerekiyor, kaçınma konusundaki şirketin operasyonel tepkisi optimize edilmeli ve kaçınma ekonomisi çirkin hale getirmek için değiştiriliyor. Bu önlemlerin sonucu olarak, beklenen muhtemel başarılar, öngörülen masraflar, zorluklar ve kaçınma riskleri (Vergi Kaçınma, 2013) ile aşılmıştır.
Keywords
Abstract
One of the major problems that every tax system faces is tax avoidance. In order to prevent avoidance of tax many countries have strategies about this issue. In the UK obstructive precautions contrary to tax avoidance are taken by Her Majesty’s Revenue &Customs (HMRC). The law about avoidance of tax by multinational companies is made vigorous, so the companies will be more careful in their actions. According to this law; buyers have to be informed about company`s policy of avoidance, company`s operational reaction to avoidance should be optimised, and economics of avoidance is altered to make it unattractive. As a result of these precautions, the anticipated probable achievements were overcome by anticipated charges, hardships and risks of performing avoidance (Tax Avoidance, 2013).
Keywords
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