VERGİ CENNETLERİ VE ÜLKE UYGULAMALARI
TAX HAVENS AND COUNTRY APPLICATIONS

Summary/Abstract: Countries that are called tax havens do not have enough fields for agricultural and industrial purposes because their physical investment areas are limited. These countries have interiorized a tax system that operates in a completely opposite direction to the ideal taxation principles in order to enable development and sustainability. Off-shore centers, where financial secrecy is predicated, foreign exchange controls are not applied and audit structure is low, have become centers of attraction for tax evasion, taxation avoid and money laundering. Especially with liberation of capital movements and acceleration of globalization, tax havens have begun to have their most fertile periods.

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