Siyasi iktidarların mali politika tercihlerinin bir yansıması olarak kimlerin, ne kadar ve nasıl vergi ödeyeceği ile ilgili bütün düzenlemeler, hukuk yoluyla meşruluk kazanmasına rağmen, aşırı ve ağır vergiler, psikolojik ve ahlâkî meşruiyetlerini toplum nezdinde yitirebilirler ve bireyler çeşitli şekillerde mevcut vergi yüküne tepkilerini gösterebilirler. Yasaları ihlal etmeyerek gösterilen tepkilerden birisi de göç olgusudur. Vergiye karşı gösterilen bu tepki vergi göçmenliği konusunu ortaya çıkarmıştır. Vergi göçmenliği, yüksek düzeyde gelir elde eden bireylerin, kendi ülkesinden veya bölgesinden ağır vergi oranları nedeniyle ayrılarak, esnek mali politikaların uygulandığı diğer ülkelere göç etmesidir. Bu çalışmada sosyal sözleşmeci bakış açısı ortaya konularak, vergi göçmenliği kavramı, ortaya çıkışı, vergi göçmenliğinin yaşandığı bazı ülke örnekleri ve vergi göçmenliğine yönelik farklı bakış açıları ve çözüm önerileri değerlendirilmektedir.
As a reflection of the financial policy preferences of the political powers, although all arrangements related to how much and how people will pay tax have gained legitimacy through legal means, excessive and heavy duties may lose their psychological and moral legitimacies in the eye of society and individuals may show their reactions to current burden of tax in various ways. One of the responses being shown by not violating laws is the phenomenon of migration. This reaction against taxation reveals the concept of tax exile. Tax exile is the migration of high-level individuals to other countries where flexible fiscal policies are applied because of the heavy tax rates in their own countries. In this study, by suggesting the social contractarian point of view, the concept of tax exile, its emergence, some country samples where tax exile have been experienced, different points of view aimed at tax exile and proposal for solution of tax exile problem have been evaluated.
YORUMLAR
1
1
555
1
555
1
555
1
555
605XKBTO
555
-1 OR 2+604-604-1=0+0+0+1 --
555
-1 OR 2+533-533-1=0+0+0+1
555
-1' OR 2+358-358-1=0+0+0+1 --
555
-1' OR 2+228-228-1=0+0+0+1 or 'Hne1DUiL'='
555
-1" OR 2+989-989-1=0+0+0+1 --
555
if(now()=sysdate(),sleep(15),0)
555
0'XOR(if(now()=sysdate(),sleep(15),0))XOR'Z
555
0"XOR(if(now()=sysdate(),sleep(15),0))XOR"Z
555
(select(0)from(select(sleep(15)))v)/*'+(select(0)from(select(sleep(15)))v)+'"+(select(0)from(select(sleep(15)))v)+"*/
555
-1; waitfor delay '0:0:15' --
555
-1); waitfor delay '0:0:15' --
555
-1)); waitfor delay '0:0:15' --
555
1 waitfor delay '0:0:15' --
555
SspFv6DW'; waitfor delay '0:0:15' --
555
r4TuoYvF'); waitfor delay '0:0:15' --
555
IgnqKLSl')); waitfor delay '0:0:15' --
555
-5 OR 698=(SELECT 698 FROM PG_SLEEP(15))--
555
-5) OR 828=(SELECT 828 FROM PG_SLEEP(15))--
555
-1)) OR 908=(SELECT 908 FROM PG_SLEEP(15))--
555
cJTABkTp' OR 996=(SELECT 996 FROM PG_SLEEP(15))--
555
O61z7R4J') OR 388=(SELECT 388 FROM PG_SLEEP(15))--
555
SrkWVKn1')) OR 978=(SELECT 978 FROM PG_SLEEP(15))--
555
1*DBMS_PIPE.RECEIVE_MESSAGE(CHR(99)||CHR(99)||CHR(99),15)
555
1'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'
555
1'"
555
1 ����%2527%2522
555
@@DmDyu
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
555
1
1QApTBVl
1
-1 OR 2+504-504-1=0+0+0+1 --
1
-1 OR 2+196-196-1=0+0+0+1
1
-1' OR 2+479-479-1=0+0+0+1 --
1
-1' OR 2+752-752-1=0+0+0+1 or 'DQvcMFU8'='
1
-1" OR 2+829-829-1=0+0+0+1 --
1
if(now()=sysdate(),sleep(15),0)
1
0'XOR(if(now()=sysdate(),sleep(15),0))XOR'Z
1
0"XOR(if(now()=sysdate(),sleep(15),0))XOR"Z
1
(select(0)from(select(sleep(15)))v)/*'+(select(0)from(select(sleep(15)))v)+'"+(select(0)from(select(sleep(15)))v)+"*/
1
-1; waitfor delay '0:0:15' --
1
-1); waitfor delay '0:0:15' --
1
-1)); waitfor delay '0:0:15' --
1
1 waitfor delay '0:0:15' --
1
beGGFVnK'; waitfor delay '0:0:15' --
1
f77pTmGm'); waitfor delay '0:0:15' --
1
qmfT4poQ')); waitfor delay '0:0:15' --
1
-5 OR 634=(SELECT 634 FROM PG_SLEEP(15))--
1
-5) OR 522=(SELECT 522 FROM PG_SLEEP(15))--
1
-1)) OR 479=(SELECT 479 FROM PG_SLEEP(15))--
1
ZNwxEFJZ' OR 911=(SELECT 911 FROM PG_SLEEP(15))--
1
WLquV6K6') OR 305=(SELECT 305 FROM PG_SLEEP(15))--
1
GV0rpFUC')) OR 411=(SELECT 411 FROM PG_SLEEP(15))--
1
555*DBMS_PIPE.RECEIVE_MESSAGE(CHR(99)||CHR(99)||CHR(99),15)
1
555'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'
1
1'"
1
1 ����%2527%2522
1
@@Jz6Fq
1
Daha Fazla