Akademik Veri Yönetim Sistemi
Rethinking European Union in A Changing World Politics, Economics And Issues, Ömer Uğur, Editör, Peter Lang Publishing, Inc., Berlin, ss.185-204, 2020
Globalization has removed the borders between
countries. Therefore, interaction continues to occur at the highest level in
all areas. One of the areas where interaction takes place is trade. In addition
to the contributions of international trade to the world economies, it also
causes disadvantageous situations. One of the disadvantageous consequences is
the negative situation created by the desire by the trade earners to discard
the tax burden. Tax avoidance, tax evasion, and tax fraud are taxpayers’
primary responses to avoid tax burden. The responses to tax do not only show up
in international trade. Many income sources, such as taxpayers’ income in
countries where they are residents, as well as the income from cross-border
activities, are left unregistered with little or no notification. One of the
issues that the European Union Commission addresses and applies to various
policies to prevent is the informal economy. The most important policy
developed especially in order to prevent tax losses arising from the informal
economy is “information exchange”.
The innovative policies of the European Union for the information exchange are
the subject of this section. In this chapter, in the process that started with
the European Union Council Directive numbered 77/799/ EEC, the legal changes
that took place after the European Union Council Directive 2011/16/ EU came
into force were accepted and recognised as both declarations of will to prevent
tax loss and innovative legal policies. The scope of the section includes
European Union legislation on information exchange and legal comments on
European Union legislation in the literature. The section is a compilation and
prepared by using the method of (verbal/idiomatic) grammatical interpretation.
The most important result that emerges from the information given in the
department is the fact that the improvement of the information exchange is the
regulation of the scope of the mandatory automatic information exchange,
especially in terms of new income types with expansion day by day.