{"id":16719,"date":"2023-10-11T01:00:00","date_gmt":"2023-10-10T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16719"},"modified":"2023-10-10T19:57:24","modified_gmt":"2023-10-10T16:57:24","slug":"muasir-n%c9%99zar%c9%99t-mexanizml%c9%99ri-biznes-muhitind%c9%99-s%c9%99ffafligi-artirir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16719","title":{"rendered":"M\u00fcasir n\u0259zar\u0259t mexanizml\u0259ri biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131 art\u0131r\u0131r"},"content":{"rendered":"\n

M\u00fcasir n\u0259zar\u0259t mexanizml\u0259ri biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131 art\u0131r\u0131r<\/strong><\/p>\n\n\n\n

M\u00fcasir n\u0259zar\u0259t mexanizml\u0259ri biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131 art\u0131r\u0131r<\/strong>:<\/p>\n\n\n

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  • Vergi sah\u0259sind\u0259 \u015f\u0259ffafl\u0131q yaln\u0131z v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olmas\u0131 il\u0259 m\u0259hdudla\u015fm\u0131r;<\/li>\n\n\n\n
  • Vergi \u015f\u0259ffafl\u0131\u011f\u0131n\u0131n t\u0259min olunmas\u0131 \u00fc\u00e7\u00fcn \u201cadland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259” metodu bir n\u00f6v sosial sanksiya hesab edilir;<\/li>\n\n\n\n
  • Vergi sistemin\u0259 etimad\u0131 art\u0131ran t\u0259\u015f\u0259bb\u00fcsl\u0259r vergi \u00f6hd\u0259likl\u0259rinin k\u00f6n\u00fcll\u00fc yerin\u0259 yetirilm\u0259sin\u0259 t\u00f6hf\u0259 verir.<\/li>\n<\/ul>\n\n\n\n

    \u0130qtisadi art\u0131m\u0131n t\u0259min edilm\u0259sind\u0259 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u0259h\u0259miyy\u0259tli rolu var. \u015e\u0259ffaf v\u0259 d\u00fcr\u00fcst u\u00e7ot sisteminin \u0259hat\u0259 dair\u0259si geni\u015fl\u0259ndikc\u0259 b\u00fcdc\u0259y\u0259 vergi daxilolmalar\u0131 da art\u0131r. Bu s\u0259b\u0259bd\u0259n d\u0259 vergi sistemind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n b\u0259rq\u0259rar olmas\u0131 aktual m\u0259s\u0259l\u0259dir v\u0259 qlobal vergi sisteml\u0259ri \u00fc\u00e7\u00fcn d\u0259 m\u00fczakir\u0259 m\u00f6vzusudur.<\/p>\n\n\n\n

    Vergi sistemind\u0259 \u015f\u0259ffafl\u0131q n\u0259dir?<\/strong><\/p>\n\n\n\n

    Vergi sistemind\u0259 \u015f\u0259ffafl\u0131q anlay\u0131\u015f\u0131na yana\u015fmalar f\u0259rqlidir. Ad\u0259t\u0259n vergi sah\u0259sind\u0259 \u015f\u0259ffafl\u0131q dedikd\u0259 \u00f6d\u0259nil\u0259n verginin d\u00fcr\u00fcst \u015f\u0259kild\u0259 payla\u015fd\u0131r\u0131lmas\u0131, t\u0259yinat\u0131 \u00fczr\u0259 b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 hesabatl\u0131l\u0131\u011f\u0131n olmas\u0131 n\u0259z\u0259rd\u0259 tutulur. Lakin bu \u015f\u0259ffafl\u0131q yaln\u0131z v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olmas\u0131 il\u0259 m\u0259hdudla\u015fm\u0131r. Vergi sah\u0259sind\u0259 \u015f\u0259ffafl\u0131q vergi \u00f6d\u0259yicil\u0259rinin vergi orqanlar\u0131 il\u0259 m\u00fcnasib\u0259ti, d\u00f6vl\u0259tin c\u0259miyy\u0259t\u0259 v\u0259 biznes qurumlar\u0131na m\u00fcnasib\u0259ti v\u0259 d\u00f6vl\u0259t-\u00f6z\u0259l t\u0259r\u0259fda\u015fl\u0131\u011f\u0131nda vasit\u0259\u00e7il\u0259rin f\u0259aliyy\u0259tinin d\u00fcr\u00fcst olmas\u0131n\u0131 \u0259hat\u0259 ed\u0259n geni\u015f m\u0259fhumdur. Bu tendensiyaya t\u0259sir ed\u0259n \u0259sas 3 funksiya f\u0259rql\u0259ndirilir. Bunlardan birincisi r\u0259q\u0259msalla\u015fmad\u0131r ki, bu proses avtomatik m\u0259lumat m\u00fcbadil\u0259sinin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn t\u0259sirli al\u0259tdir. Bu vasit\u0259 il\u0259 vergi orqanlar\u0131 m\u0259lumatlar\u0131n t\u0259hlili v\u0259 qiym\u0259tl\u0259ndirm\u0259 m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259rinin m\u0259lumatlar\u0131ndan istifad\u0259 ed\u0259 bil\u0259rl\u0259r. M\u0259lumatlar\u0131n \u0259ld\u0259 edilm\u0259si vergi \u00f6d\u0259yicil\u0259rinin f\u0259aliyy\u0259tinin \u015f\u0259ffafla\u015fmas\u0131na t\u0259sir edir. \u0130kincisi, uzun m\u00fcdd\u0259tdir m\u00f6vcud olan vergi sirri anlay\u0131\u015f\u0131 il\u0259 \u0259hat\u0259 edilmi\u015f b\u0259zi m\u0259lumatlar\u0131n ictimai informasiya say\u0131lmas\u0131d\u0131r. Son ill\u0259r ara\u015fd\u0131rma\u00e7\u0131 jurnalistl\u0259r v\u0259 qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131 vergid\u0259n yay\u0131nma il\u0259 m\u00fcbariz\u0259nin effektivliyi il\u0259 ba\u011fl\u0131 m\u0259lumatlar\u0131n a\u00e7\u0131qlanmas\u0131 \u00fc\u00e7\u00fcn vergi administrasiyas\u0131na m\u00fcraci\u0259t edib israrla a\u00e7\u0131qlamalar t\u0259l\u0259b edirl\u0259r. Bu da vergi sah\u0259sind\u0259 \u015f\u0259ffafl\u0131\u011fa m\u00fcsb\u0259t t\u0259sir ed\u0259n tendensiyalardan say\u0131l\u0131r. \u00dc\u00e7\u00fcnc\u00fcs\u00fc is\u0259 vergi cinay\u0259tl\u0259rin\u0259 yol vermi\u015f \u015f\u0259xsl\u0259rin adlar\u0131n\u0131n ictimaiyy\u0259t\u0259 a\u00e7\u0131qlanmas\u0131n\u0131 ehtiva ed\u0259n \u201cadland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259” metodlar\u0131n\u0131n (“naming and shaming”) t\u0259tbiqidir.<\/p>\n\n\n\n

    Vergi \u00f6hd\u0259likl\u0259rinin icras\u0131 \u00fc\u00e7\u00fcn 4-c\u00fc \u0259n effektiv vasit\u0259<\/strong><\/p>\n\n\n\n

    T\u0259dqiqat\u00e7\u0131lar\u0131n ara\u015fd\u0131rmalar\u0131na \u0259sas\u0259n, vergitutman\u0131n t\u0259min edilm\u0259si, \u015f\u0259ffafl\u0131\u011f\u0131n b\u0259rq\u0259rar olmas\u0131 v\u0259 n\u0259zar\u0259t mexanizml\u0259rinin t\u0259kmill\u0259\u015fdriilm\u0259sind\u0259 sosial faktorlar\u0131n v\u0259 ictimai fikrin \u0259h\u0259miyy\u0259ti b\u00f6y\u00fckd\u00fcr. Vergi \u015f\u0259ffafl\u0131\u011f\u0131n\u0131n t\u0259min olunmas\u0131 \u00fc\u00e7\u00fcn \u201cadland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259” metodu bir n\u00f6v sosial sanksiya hesab edilir. Bu mexanizm vergi cinay\u0259tl\u0259rinin s\u00fcbutlar\u0131n\u0131 ictimaiyy\u0259t\u0259 a\u00e7\u0131qlamaqla dig\u0259r vergi \u00f6d\u0259yicil\u0259rini qanunsuz \u0259m\u0259ll\u0259rd\u0259n \u00e7\u0259kindirm\u0259y\u0259 y\u00f6n\u0259lib. \u201cAdland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259” sosial r\u0131\u00e7aqlar\u0131 t\u0259\u015fviq etm\u0259k v\u0259 qanun pozuntusuna yol ver\u0259n biznes t\u0259msil\u00e7il\u0259rinin ad\u0131n\u0131 b\u0259yan etm\u0259kl\u0259 vergi intizam\u0131n\u0131 t\u0259min ed\u0259n vergi \u015f\u0259ffafl\u0131\u011f\u0131 prinsipl\u0259rind\u0259n biridir. 2015-ci ild\u0259n Braziliyada q\u00fcvv\u0259y\u0259 minmi\u015f bu \u00fcsul g\u00f6zl\u0259nil\u0259n n\u0259tic\u0259l\u0259ri verir. 2017-ci ild\u0259 OECD \u201cadland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259”nin vergi \u00f6hd\u0259likl\u0259rinin icras\u0131 \u00fc\u00e7\u00fcn 4-c\u00fc \u0259n effektiv vasit\u0259 oldu\u011funu a\u00e7\u0131qlay\u0131b. Almaniyada vergi \u015f\u0259ffafl\u0131\u011f\u0131n\u0131n v\u0259 vergi intizam\u0131n\u0131n art\u0131r\u0131lmas\u0131 sah\u0259sind\u0259 apar\u0131lm\u0131\u015f t\u0259dqiqat\u0131n n\u0259tic\u0259sin\u0259 g\u00f6r\u0259, bu yana\u015fma vergi borclar\u0131n\u0131n azalmas\u0131na \u0259h\u0259miyy\u0259tli t\u0259sir g\u00f6st\u0259rir. Norve\u00e7 v\u0259 Sloveniyan\u0131n t\u0259cr\u00fcb\u0259l\u0259ri g\u00f6st\u0259rir ki, bu \u00f6lk\u0259l\u0259rd\u0259 \u201cadland\u0131rma v\u0259 \u00e7\u0259kindirm\u0259\u201d metodu vergi intizam\u0131n\u0131n t\u0259min edilm\u0259sin\u0259 v\u0259 vergi daxilolmalar\u0131n\u0131n art\u0131m\u0131na s\u0259b\u0259b olub. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259 vergi cinay\u0259tl\u0259ri il\u0259 m\u00fcbariz\u0259nin effektivliyinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 beyn\u0259lxalq t\u0259cr\u00fcb\u0259d\u0259 istifad\u0259 olunan “\u00e7\u0259kindirm\u0259” metodlar\u0131ndan (“naming and shaming”) istifad\u0259 edilir. Vergi cinay\u0259ti t\u00f6r\u0259tmi\u015f \u015f\u0259xsl\u0259rin i\u015fl\u0259ri bar\u0259d\u0259 m\u0259lumatlar vaxta\u015f\u0131r\u0131 ictimaiyy\u0259t\u0259 a\u00e7\u0131qlan\u0131r. Bu sah\u0259d\u0259 \u0259sas hallar\u0131n bir \u00e7oxu m\u00fcxt\u0259lif \u00e7oxsayl\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin yarad\u0131lmas\u0131, faktiki f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259r\u0259k g\u0259lirl\u0259r \u0259ld\u0259 edilm\u0259si, bununla bel\u0259, vergi orqanlar\u0131na sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunmu\u015f g\u0259lirl\u0259r v\u0259 x\u0259rcl\u0259r bar\u0259d\u0259 b\u0259yannam\u0259l\u0259r\u0259 bil\u0259r\u0259kd\u0259n t\u0259hrif olunmu\u015f m\u0259lumatlar\u0131n daxil edilm\u0259si v\u0259 pul v\u0259saitl\u0259rinin qanunsuz k\u00f6\u00e7\u00fcr\u00fclm\u0259si f\u0259aliyy\u0259tinin t\u0259\u015fkili il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n\n\n\n

    Vergi \u00f6hd\u0259likl\u0259rinin icras\u0131 \u00fc\u00e7\u00fcn etimad vacibdir<\/strong><\/p>\n\n\n\n

    Sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunmu\u015f g\u0259lirl\u0259r v\u0259 x\u0259rcl\u0259rin u\u00e7otunun d\u00fczg\u00fcn apar\u0131lmas\u0131, g\u0259lirl\u0259rin vergi orqanlar\u0131na oldu\u011fu kimi b\u0259yan edilm\u0259si, d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 vergil\u0259rin vaxt\u0131nda v\u0259 tam \u015f\u0259kild\u0259 \u00f6d\u0259nilm\u0259si vergi \u00f6d\u0259yicil\u0259rinin v\u0259zif\u0259l\u0259ridir v\u0259 vergi m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafl\u0131\u011f\u0131n\u0131 t\u0259min edir. Vergi m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafl\u0131\u011f\u0131 m\u0259lumatlar\u0131n d\u00fcr\u00fcstl\u00fcy\u00fcn\u00fc ehtiva edir. Bu o dem\u0259kdir ki, vergi \u00f6d\u0259yicil\u0259ri vergi orqan\u0131na d\u00fczg\u00fcn m\u0259lumatlar\u0131 verir v\u0259 vergi sistemi d\u0259 m\u00f6vcud informasiya resurslar\u0131na daxil olma imkan\u0131 yarad\u0131r, vergid\u0259n yay\u0131nma hallar\u0131n\u0131 ictimaiyy\u0259t\u0259 b\u0259yan edir. Vergi sistemin\u0259 etimad\u0131 art\u0131ran bu t\u0259\u015f\u0259bb\u00fcsl\u0259r vergi \u00f6hd\u0259likl\u0259rinin k\u00f6n\u00fcll\u00fc yerin\u0259 yetirilm\u0259sin\u0259 t\u00f6hf\u0259 verir. B\u00fct\u00fcn bunlar\u0131 n\u0259z\u0259r\u0259 alaraq, \u00f6lk\u0259mizd\u0259 d\u0259 vergi sisteminin m\u00fcasir metodlarla qurulmas\u0131, ona etimad\u0131n y\u00fcks\u0259ldilm\u0259si v\u0259 m\u00fcasir \u00e7a\u011f\u0131r\u0131\u015flara uy\u011fun olaraq t\u0259kmill\u0259\u015fdirilm\u0259si daim diqq\u0259td\u0259 saxlan\u0131l\u0131r.<\/p>\n\n\n\n

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

    M\u00fcasir n\u0259zar\u0259t mexanizml\u0259ri biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131 art\u0131r\u0131r M\u00fcasir n\u0259zar\u0259t mexanizml\u0259ri biznes m\u00fchitind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131 art\u0131r\u0131r: \u0130qtisadi art\u0131m\u0131n t\u0259min edilm\u0259sind\u0259 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n \u0259h\u0259miyy\u0259tli rolu var. \u015e\u0259ffaf v\u0259 d\u00fcr\u00fcst u\u00e7ot sisteminin \u0259hat\u0259 dair\u0259si geni\u015fl\u0259ndikc\u0259 b\u00fcdc\u0259y\u0259 vergi daxilolmalar\u0131 da…<\/p>\n","protected":false},"author":2,"featured_media":16720,"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\/16719"}],"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=16719"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16719\/revisions"}],"predecessor-version":[{"id":16723,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16719\/revisions\/16723"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16720"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}