{"id":13970,"date":"2023-07-26T06:00:00","date_gmt":"2023-07-26T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=13970"},"modified":"2023-07-25T18:28:22","modified_gmt":"2023-07-25T15:28:22","slug":"vergi-cinay%c9%99tl%c9%99ri-il%c9%99-mubariz%c9%99d%c9%99-on-qlobal-prinsip","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=13970","title":{"rendered":"Vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259d\u0259 \u201cOn Qlobal Prinsip\u201d"},"content":{"rendered":"\n

Vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259d\u0259 \u201cOn Qlobal Prinsip\u201d<\/strong><\/p>\n\n\n\n

Sahibkarl\u0131q m\u00fchitinin t\u0259kmill\u0259\u015fdirilm\u0259si, biznesl\u0259 m\u0259\u015f\u011ful olanlar \u00fc\u00e7\u00fcn \u0259lveri\u015fli \u015f\u0259raitin yarad\u0131lmas\u0131 v\u0259 iqtisadi aktivliyin t\u0259min olunmas\u0131 iqtisadi sisteml\u0259r \u00fc\u00e7\u00fcn prioritet inki\u015faf istiqam\u0259tidir. Bu tendensiyan\u0131n iqtisadi art\u0131ma faydas\u0131n\u0131 t\u0259min etm\u0259k v\u0259 leqal f\u0259aliyy\u0259ti formala\u015fd\u0131rmaq is\u0259 iqtisadiyyat\u0131n effektivliyini art\u0131rmaq \u00fc\u00e7\u00fcn m\u00fch\u00fcm \u00e7a\u011f\u0131r\u0131\u015fd\u0131r. Bu bax\u0131mdan iqtisadi h\u00fcquq pozuntular\u0131 v\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259d\u0259 m\u00fcxt\u0259lif metodlar t\u0259tbiq edilir. 10 iyun 2022-ci il tarixind\u0259 \u0130qtisadi \u018fm\u0259kda\u015fl\u0131q v\u0259 \u0130nki\u015faf T\u0259\u015fkilat\u0131n\u0131n (\u0130\u018f\u0130T v\u0259 ya OECD) \u015euras\u0131 nazirl\u0259r s\u0259viyy\u0259sind\u0259 yeni \u201cVergi Cinay\u0259tl\u0259ri il\u0259 M\u00fcbariz\u0259 \u00fc\u00e7\u00fcn On Qlobal Prinsip\u201d \u00fczr\u0259 t\u00f6vsiy\u0259sini t\u0259sdiq edib. Bu s\u0259n\u0259d \u00f6lk\u0259l\u0259r\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259 \u00fczr\u0259 milli strategiyalar\u0131n\u0131 i\u015fl\u0259yib haz\u0131rlamaqda v\u0259 ya yenil\u0259m\u0259kd\u0259 k\u00f6m\u0259klik g\u00f6st\u0259rir. Bu t\u00f6vsiy\u0259 Maliyy\u0259 M\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 Komit\u0259 (CFA) t\u0259r\u0259find\u0259n ir\u0259li s\u00fcr\u00fcl\u00fcb. \u0130\u018f\u0130T-nin \u00fczv \u00f6lk\u0259l\u0259ri il\u0259 yana\u015f\u0131, t\u00f6vsiy\u0259ni d\u0259st\u0259kl\u0259y\u0259n 4 qeyri-\u00fczv \u00f6lk\u0259 d\u0259 var ki, bunlar Argentina, Braziliya, Xorvatiya v\u0259 Rum\u0131niyad\u0131r.<\/em><\/p>\n\n\n

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\"\"<\/figure><\/div>\n\n\n

\u201cOn Qlobal Prinsip\u201d n\u0259y\u0259 xidm\u0259t edir?<\/strong><\/p>\n\n\n\n

Bir ne\u00e7\u0259 ildir ki, CFA, Vergi Cinay\u0259tl\u0259ri v\u0259 Dig\u0259r Cinay\u0259tl\u0259r \u00fczr\u0259 \u0130\u015f\u00e7i Qrupu (TFTC) vasit\u0259sil\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259 \u00fcz\u0259rind\u0259 i\u015fl\u0259yir. “On Qlobal Prinsip” ilk d\u0259f\u0259 2017-ci ilin noyabr\u0131nda n\u0259\u015fr edilib. 2021-ci ilin iyununda is\u0259 vergi cinay\u0259tl\u0259rin\u0259 \u015f\u0259rait yaradan m\u00fct\u0259x\u0259ssisl\u0259rin m\u00fchakim\u0259 olunmas\u0131 v\u0259 aktivl\u0259rin b\u0259rpas\u0131nda beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131\u011f\u0131n t\u0259\u015fviq edilm\u0259si kimi yeni \u00e7a\u011f\u0131r\u0131\u015flar\u0131 \u0259trafl\u0131 ara\u015fd\u0131rmaq \u00fc\u00e7\u00fcn yenil\u0259nib. Bu prinsipl\u0259r vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259nin ilk h\u0259rt\u0259r\u0259fli standart\u0131n\u0131 t\u0259msil edir v\u0259 vergi cinay\u0259tl\u0259rinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, a\u015fkarlanmas\u0131, t\u0259hqiqat\u0131 v\u0259 t\u0259qibinin s\u0259m\u0259r\u0259li v\u0259 effektiv \u015f\u0259kild\u0259 h\u0259yata ke\u00e7irilm\u0259si v\u0259 bu cinay\u0259tl\u0259rd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rin qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn on \u0259sas prinsipi t\u0259yin edir.<\/p>\n\n\n\n

Yeni t\u00f6vsiy\u0259l\u0259r \u201cOn Qlobal Prinsip\u201di t\u0259c\u0259ss\u00fcm etdirir. O, t\u0259r\u0259fdarlara vergi qanunlar\u0131n\u0131n pozulmas\u0131n\u0131 cinay\u0259t hesab etm\u0259yi, praktikada t\u0259tbiq olunan m\u00fcvafiq sanksiyalar\u0131 t\u0259qdim etm\u0259yi, vergi cinay\u0259tl\u0259rinin h\u0259lli \u00fc\u00e7\u00fcn strategiya haz\u0131rlama\u011f\u0131 v\u0259 m\u00fcvafiq orqanlara vergi cinay\u0259tl\u0259rini v\u0259 \u0259laq\u0259li maliyy\u0259 cinay\u0259tl\u0259rini a\u015fkar etm\u0259k, ara\u015fd\u0131rmaq v\u0259 m\u00fchakim\u0259 etm\u0259k v\u0259 bu cinay\u0259tl\u0259rl\u0259 \u0259laq\u0259li aktivl\u0259ri geri almaq \u00fc\u00e7\u00fcn adekvat s\u0259lahiyy\u0259tl\u0259r verm\u0259yi t\u00f6vsiy\u0259 edir. H\u0259m\u00e7inin adekvat resurslarla, habel\u0259 yerli v\u0259 beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131q \u00fc\u00e7\u00fcn effektiv \u00e7\u0259r\u00e7iv\u0259l\u0259rl\u0259 ayd\u0131n v\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6hd\u0259likl\u0259ri olan t\u0259\u015fkilati strukturun yarad\u0131lmas\u0131n\u0131 t\u00f6vsiy\u0259 edir. Eyni zamanda, vergi cinay\u0259tl\u0259rinin \u00e7irkli pullar\u0131n yuyulmas\u0131 \u00fc\u00e7\u00fcn \u0259sas cinay\u0259t hesab edilm\u0259sini t\u0259\u015fviq edir v\u0259 cinay\u0259tl\u0259 ba\u011fl\u0131 vergi ara\u015fd\u0131rmalar\u0131na m\u0259ruz qalan \u015f\u0259xsl\u0259rin h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259sini t\u0259min etm\u0259yi b\u0259yan edir. Yurisdiksiyalara prinsipl\u0259ri t\u0259tbiq ed\u0259rk\u0259n m\u00f6vcud sisteml\u0259rini n\u0259z\u0259rd\u0259n ke\u00e7irm\u0259kl\u0259 prinsipl\u0259rin m\u00fcqayis\u0259li t\u0259tbiqi t\u00f6vsiy\u0259 edilir. Buraya istintaq v\u0259 ya icra s\u0259lahiyy\u0259tl\u0259rinin n\u00f6v\u00fcn\u00fcn art\u0131r\u0131lmas\u0131, h\u00f6kum\u0259tin n\u0259zar\u0259tind\u0259 olan dig\u0259r m\u0259lumatlara \u00e7\u0131x\u0131\u015f\u0131n geni\u015fl\u0259ndirilm\u0259si, vergi h\u00fcquqpozmalar\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn strategiyan\u0131n i\u015fl\u0259nib haz\u0131rlanmas\u0131 v\u0259 ya yenil\u0259nm\u0259si v\u0259 t\u0259sirl\u0259rin \u00f6l\u00e7\u00fclm\u0259si \u00fc\u00e7\u00fcn daha \u00e7ox s\u0259yl\u0259rin g\u00f6st\u0259rilm\u0259si kimi qanun v\u0259 ya normativ aktlarda d\u0259yi\u015fiklikl\u0259r\u0259 ehtiyac duyulan sah\u0259l\u0259rin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si daxildir.<\/p>\n\n\n\n

\u201cOn Qlobal Prinsip\u201din mahiyy\u0259ti<\/strong><\/p>\n\n\n\n

1-ci prinsip<\/strong> vergi h\u00fcquqpozmalar\u0131n\u0131n kriminalla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kdir. Y\u0259ni ki, yurisdiksiyalar vergi qanunvericiliyini pozanlar\u0131 cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb etm\u0259k v\u0259 t\u0259sirli sanksiyalar t\u0259tbiq etm\u0259k \u00fc\u00e7\u00fcn h\u00fcquqi bazaya malik olmal\u0131d\u0131r. Bu, he\u00e7 kimin “qanundan \u00fcst\u00fcn olmad\u0131\u011f\u0131” mesaj\u0131n\u0131 g\u00f6nd\u0259rm\u0259y\u0259 k\u00f6m\u0259k edir, h\u0259m d\u0259 vergi \u00f6hd\u0259likl\u0259rind\u0259n yay\u0131nma\u011f\u0131 d\u00fc\u015f\u00fcn\u0259n insanlar \u00fc\u00e7\u00fcn \u00e7\u0259kindirici rol oynay\u0131r. 1-ci prinsip\u0259 g\u00f6r\u0259, h\u0259r bir yurisdiksiyada qanun cinay\u0259t hesab edil\u0259n vergi h\u00fcquqpozmalar\u0131n\u0131 m\u00fc\u0259yy\u0259n etm\u0259li, cinay\u0259tin asanla\u015fd\u0131r\u0131lmas\u0131na k\u00f6m\u0259k ed\u0259n \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r v\u0259 sahibkarl\u0131q subyektl\u0259ri d\u0259 daxil olmaqla kimin cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb oluna bil\u0259c\u0259yinin d\u0259qiq t\u0259rifini verm\u0259li, cinay\u0259t s\u00fcbuta yetirildikd\u0259 c\u0259za t\u0259tbiq etm\u0259lidir. H\u0259m\u00e7inin daha a\u011f\u0131r cinay\u0259tl\u0259r daha t\u0259sirli sanksiyalarla c\u0259zaland\u0131r\u0131lmal\u0131 v\u0259 vergi h\u00fcquqpozmalar\u0131n\u0131 cinay\u0259t hesab ed\u0259n qanun s\u0259m\u0259r\u0259li \u015f\u0259kild\u0259 t\u0259tbiq edilm\u0259lidir.<\/p>\n\n\n\n

2-ci prinsipd\u0259<\/strong> vergi cinay\u0259tl\u0259rinin aradan qald\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn effektiv strategiya haz\u0131rlanmas\u0131 t\u00f6vsiy\u0259 edilir. H\u0259r bir yurisdiksiyan\u0131n vergi cinay\u0259tl\u0259rinin h\u0259lli \u00fc\u00e7\u00fcn m\u00fcf\u0259ss\u0259l strategiyas\u0131 olmal\u0131d\u0131r ki, burada vergi orqan\u0131n\u0131n m\u0259qs\u0259dl\u0259ri, vergi qanunvericiliyin\u0259 \u0259m\u0259l edilm\u0259m\u0259sinin riskl\u0259ri, bu riskl\u0259ri h\u0259ll etm\u0259k \u00fc\u00e7\u00fcn m\u00f6vcud resurslar, riskl\u0259rin h\u0259llind\u0259 vergi orqan\u0131n\u0131n qar\u015f\u0131s\u0131nda duran \u00e7\u0259tinlikl\u0259r v\u0259 bunlar\u0131n azald\u0131lmas\u0131 yollar\u0131, m\u0259qs\u0259dl\u0259r\u0259 \u00e7atmaq \u00fc\u00e7\u00fcn metod, kommunikasiya strategiyas\u0131, performans\u0131n n\u0259z\u0259rd\u0259n ke\u00e7irilm\u0259si plan\u0131 \u00f6z \u0259ksini tapmal\u0131d\u0131r.<\/p>\n\n\n\n

3-c\u00fc prinsip<\/strong> adekvat istintaq s\u0259lahiyy\u0259tl\u0259rin\u0259 malik olmaqla ba\u011fl\u0131d\u0131r. Bel\u0259 ki, yurisdiksiyalar vergi cinay\u0259tl\u0259rini u\u011furla ara\u015fd\u0131rmaq \u00fc\u00e7\u00fcn m\u00fcvafiq istintaq s\u0259lahiyy\u0259tl\u0259rin\u0259 malik olmal\u0131d\u0131r. Bu, onlar\u0131n \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259fin s\u0259n\u0259dli m\u0259lumatlar\u0131n\u0131 \u0259ld\u0259 etm\u0259k s\u0259lahiyy\u0259ti, axtar\u0131\u015f s\u0259lahiyy\u0259tl\u0259ri, po\u00e7t v\u0259 telekommunikasiyaya \u0259l\u00e7atanl\u0131q, komp\u00fcter avadanl\u0131qlar\u0131n\u0131, proqram t\u0259minat\u0131n\u0131, mobil telefonlar\u0131 v\u0259 r\u0259q\u0259msal median\u0131 axtarmaq v\u0259 ara\u015fd\u0131rmaq s\u0259lahiyy\u0259ti, sor\u011fu ke\u00e7irm\u0259k, gizli m\u00fc\u015fahid\u0259, \u0259m\u0259liyyat aparmaq v\u0259 h\u0259bs etm\u0259k s\u0259lahiyy\u0259tini ehtiva edir.<\/p>\n\n\n\n

4-c\u00fc prinsip<\/strong> aktivl\u0259rin dondurulmas\u0131 v\u0259 m\u00fcsadir\u0259si s\u0259lahiyy\u0259tl\u0259rin\u0259 malik olma\u011f\u0131 n\u0259z\u0259rd\u0259 tutur. Bu prinsip\u0259 g\u00f6r\u0259, yurisdiksiyalar aktivl\u0259ri dondurmaq v\u0259 m\u00fcsadir\u0259 etm\u0259k imkan\u0131na malik olmal\u0131d\u0131r. Burada dondurulma \u2013 aktiv \u00fcz\u0259rind\u0259 h\u00fcquqlar\u0131n m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131lmas\u0131, m\u00fcsadir\u0259 \u2013 aktivin m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 v\u0259 ya d\u00f6vl\u0259tin n\u0259zar\u0259tin\u0259 verilm\u0259si, m\u00fcsadir\u0259 (v\u0259 ya \u201caktiv m\u00fcsadir\u0259\u201d), \u00fcmumiyy\u0259tl\u0259, i\u015fin yekun n\u0259tic\u0259si ba\u015fa \u00e7atd\u0131qdan sonra cinay\u0259tkarlar\u0131n cinay\u0259t n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edilmi\u015f aktivl\u0259r\u0259 \u00e7\u0131x\u0131\u015f\u0131n\u0131 dayand\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 olunan metod kimi g\u00f6st\u0259rilir. Bu \u00fcsullar cinay\u0259t f\u0259aliyy\u0259tinin qar\u015f\u0131s\u0131n\u0131 alma\u011fa k\u00f6m\u0259k edir v\u0259 vergi cinay\u0259tl\u0259rinin t\u00f6r\u0259dilm\u0259sinin \u201cg\u0259lirliliyinin\u201d azald\u0131lmas\u0131nda \u00e7\u0259kindirici t\u0259dbir kimi \u00e7\u0131x\u0131\u015f edir.<\/p>\n\n\n\n

5-ci prinsip<\/strong> m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6hd\u0259likl\u0259r\u0259 malik t\u0259\u015fkilati strukturun yarad\u0131lmas\u0131 il\u0259 s\u0259ciyy\u0259l\u0259nir. Yurisdiksiya vergi cinay\u0259tl\u0259ri v\u0259 dig\u0259r maliyy\u0259 cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6hd\u0259likl\u0259ri olan t\u0259\u015fkilati model\u0259 malik olmal\u0131d\u0131r. Ayd\u0131n t\u0259\u015fkilati modelin yarad\u0131lmas\u0131 \u00f6hd\u0259likl\u0259rin s\u0259m\u0259r\u0259li b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259sin\u0259, h\u0259m\u00e7inin resurslar\u0131n istifad\u0259si v\u0259 strategiyalar\u0131n t\u0259tbiqi \u00fc\u00e7\u00fcn daha \u00e7ox \u015f\u0259ffafl\u0131q v\u0259 hesabatl\u0131l\u0131\u011fa imkan verir.<\/p>\n\n\n\n

6-c\u0131 prinsipd\u0259<\/strong> vergi cinay\u0259tl\u0259rinin ara\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn adekvat resurslar\u0131n t\u0259min edilm\u0259sin\u0259 diqq\u0259t \u00e7\u0259kilir. Bel\u0259 ki, vergi cinay\u0259tl\u0259rinin t\u0259hqiqat\u0131n\u0131 aparan orqanlar adekvat resurslara malik olmal\u0131d\u0131r. Burada maliyy\u0259 resurslar\u0131 \u2013 agentliyin ehtiyaclar\u0131n\u0131 \u00f6d\u0259m\u0259k \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan b\u00fcdc\u0259y\u0259 v\u0259 maliyy\u0259 v\u0259saitin\u0259 malik olmaq, insan resurslar\u0131 \u2013 vergi cinay\u0259tl\u0259rinin ara\u015fd\u0131r\u0131lmas\u0131nda i\u015fl\u0259m\u0259k \u00fc\u00e7\u00fcn m\u00fcvafiq biliy\u0259, t\u0259cr\u00fcb\u0259y\u0259 v\u0259 bacar\u0131qlara malik kifay\u0259t q\u0259d\u0259r sayda i\u015f\u00e7i hey\u0259tinin olmas\u0131, t\u0259liml\u0259r, infrastruktur resurslar\u0131, t\u0259\u015fkilati resurslar, m\u0259lumat v\u0259 texnologiya resurslar\u0131 qeyd edilir.<\/p>\n\n\n\n

7-ci prinsipd\u0259<\/strong> bildirilir ki, yurisdiksiyalar vergi cinay\u0259tl\u0259rini \u00e7irkli pullar\u0131n yuyulmas\u0131 \u00fc\u00e7\u00fcn \u0259sas cinay\u0259tl\u0259rd\u0259n (predikativ) biri kimi t\u0259yin etm\u0259lidir. Predikativ cinay\u0259tl\u0259r qanunsuz g\u0259lirl\u0259rin \u0259ld\u0259 edilm\u0259si il\u0259 m\u00fc\u015fayi\u0259t olunur. Cinay\u0259tin predikativ cinay\u0259t kimi t\u0259yin edilm\u0259sinin n\u0259tic\u0259l\u0259ri ondan ibar\u0259tdir ki, cinay\u0259t t\u00f6r\u0259d\u0259n \u015f\u0259xs \u00e7irkli pullar\u0131n yuyulmas\u0131 cinay\u0259tind\u0259, el\u0259c\u0259 d\u0259 predikat cinay\u0259tin \u00f6z\u00fcnd\u0259 ittiham oluna bil\u0259r. Bu, hakimiyy\u0259t orqanlar\u0131na m\u0259hkumlu\u011fu t\u0259min etm\u0259k v\u0259 ya daha b\u00f6y\u00fck c\u0259zalar t\u0259tbiq etm\u0259k \u00fc\u00e7\u00fcn daha geni\u015f imkanlar ver\u0259 bil\u0259r.<\/p>\n\n\n\n

8-ci prinsipd\u0259<\/strong> daxili qurumlararas\u0131 \u0259m\u0259kda\u015fl\u0131q \u00fc\u00e7\u00fcn s\u0259m\u0259r\u0259li \u00e7\u0259r\u00e7iv\u0259y\u0259 malik olmaq t\u00f6vsiy\u0259si yer al\u0131r. Vergi cinay\u0259tl\u0259rinin t\u0259hqiqat\u0131na h\u0259r birinin \u00f6z\u00fcn\u0259m\u0259xsus g\u00fccl\u00fc t\u0259r\u0259fl\u0259ri olan v\u0259 ya ba\u015fqa bir qurumun cinay\u0259tin t\u0259hqiqat\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259 bil\u0259c\u0259k m\u0259lumat\u0131na malik olan bir s\u0131ra d\u00f6vl\u0259t qurumlar\u0131 c\u0259lb oluna bil\u0259r. Bu, m\u00fcvafiq qurumlar aras\u0131nda \u0259m\u0259kda\u015fl\u0131\u011f\u0131 \u00e7ox vacib v\u0259 faydal\u0131 edir v\u0259 bunu asanla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn effektiv h\u00fcquqi v\u0259 inzibati baza m\u00f6vcud olmal\u0131d\u0131r. \u018fm\u0259kda\u015fl\u0131q formalar\u0131na m\u0259lumat m\u00fcbadil\u0259si, birg\u0259 t\u0259hqiqat qruplar\u0131 v\u0259 idar\u0259l\u0259raras\u0131 k\u0259\u015ffiyyat m\u0259rk\u0259zl\u0259ri daxil ola bil\u0259r.<\/p>\n\n\n\n

9-cu prinsipd\u0259<\/strong> beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131q mexanizml\u0259rinin m\u00f6vcudlu\u011funu t\u0259min etm\u0259k t\u00f6vsiy\u0259 edilir. Vergi cinay\u0259tl\u0259ri \u00e7ox vaxt beyn\u0259lxalq element\u0259 malik olur. \u0130stintaq orqanlar\u0131n\u0131n s\u0259lahiyy\u0259tl\u0259ri yurisdiksiya h\u00fcdudlar\u0131 il\u0259 m\u0259hdudla\u015fd\u0131\u011f\u0131ndan vergi cinay\u0259tl\u0259rinin s\u0259m\u0259r\u0259li ara\u015fd\u0131r\u0131lmas\u0131 v\u0259 m\u00fchakim\u0259 olunmas\u0131 \u00fc\u00e7\u00fcn beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131q vacibdir. Bu \u0259m\u0259kda\u015fl\u0131\u011f\u0131n \u015f\u0259rtl\u0259rini v\u0259 prosedur t\u0259l\u0259bl\u0259rini m\u00fc\u0259yy\u0259n ed\u0259n h\u00fcquqi m\u00fcqavil\u0259 olmal\u0131d\u0131r.<\/p>\n\n\n\n

10-cu prinsipd\u0259<\/strong> \u015f\u00fcbh\u0259lil\u0259rin h\u00fcquqlar\u0131n\u0131 qorumaq qeyd edilir. Bu prinsip\u0259 g\u00f6r\u0259, vergi cinay\u0259ti t\u00f6r\u0259tm\u0259kd\u0259 t\u0259qsirl\u0259ndiril\u0259n \u015f\u0259xsin \u0259sas fundamental h\u00fcquqlar\u0131 t\u0259min edilm\u0259lidir. Buraya v\u0259kill\u0259 m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259k, g\u00fcnahs\u0131z hesab olunmaq, \u00f6z h\u00fcquqlar\u0131ndan x\u0259b\u0259rdar olmaq, x\u00fcsusi olaraq n\u0259d\u0259 ittiham olundu\u011fu bar\u0259d\u0259 m\u0259lumat almaq, s\u0259ssiz qalmaq, t\u0259rc\u00fcm\u0259 v\u0259 \u015f\u0259rh, s\u0259n\u0259dl\u0259r v\u0259 i\u015f materiallar\u0131 il\u0259 tan\u0131\u015f olmaq v\u0259 ikiqat t\u0259hl\u00fck\u0259d\u0259n m\u00fcdafi\u0259 h\u00fcququ daxildir.<\/p>\n\n\n\n

\u00d6lk\u0259mizd\u0259 d\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259nin effektivliyinin art\u0131r\u0131lmas\u0131 prioritet f\u0259aliyy\u0259t istiqam\u0259tl\u0259rind\u0259ndir. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti OECD t\u0259r\u0259find\u0259n t\u0259rtib edilmi\u015f prinsipl\u0259rin milli t\u0259cr\u00fcb\u0259d\u0259 t\u0259tbiqi imkanlar\u0131n\u0131 ara\u015fd\u0131r\u0131r. Qurum t\u0259r\u0259find\u0259n bu sah\u0259d\u0259 innovativ t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si prosesi ba\u015flay\u0131b v\u0259 bu proses qlobal \u00e7a\u011f\u0131r\u0131\u015flara uy\u011fun olaraq daim t\u0259kmill\u0259\u015fdirilir.<\/p>\n\n\n\n

G\u00fclay N\u0259biyeva<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259d\u0259 \u201cOn Qlobal Prinsip\u201d Sahibkarl\u0131q m\u00fchitinin t\u0259kmill\u0259\u015fdirilm\u0259si, biznesl\u0259 m\u0259\u015f\u011ful olanlar \u00fc\u00e7\u00fcn \u0259lveri\u015fli \u015f\u0259raitin yarad\u0131lmas\u0131 v\u0259 iqtisadi aktivliyin t\u0259min olunmas\u0131 iqtisadi sisteml\u0259r \u00fc\u00e7\u00fcn prioritet inki\u015faf istiqam\u0259tidir. Bu tendensiyan\u0131n iqtisadi art\u0131ma faydas\u0131n\u0131 t\u0259min etm\u0259k…<\/p>\n","protected":false},"author":2,"featured_media":13971,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13970"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13970"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13970\/revisions"}],"predecessor-version":[{"id":13972,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13970\/revisions\/13972"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/13971"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}