Automatic tax information exchange and Turkey evaluation

The tax information exchange method has been developed in order to keep up with the changing economic order as a result of the returns of the globalizing world and the efforts of the societies and countries such as the USA, the UN, the EU, especially the OECD, which shape the world economy. Tax information exchange method; It is implemented in three different ways: spontaneous information exchange, information exchange on demand and automatic information exchange. However, as of the current period, when countries will share tax information, they generally aim to keep the tax revenue to be obtained at an optimal level by applying the automatic information exchange method, preventing tax loss and evasion. Thanks to the automatic information exchange method, which will not cause any adverse effects in terms of tax privacy and global tax standard has been established. As a result of automatic information exchange agreements, our country has started to be more interested in in recent years, both our tax revenues will be increased and transparency in our tax system will be ensured, and the trust in our country will increase at the international level. In automatic information exchange, the countries that are party to the agreements will be able to tax all the incomes of their taxpayers as a result of the information they share in a systematic way, adhering to certain periods. Especially in recent years, the number of countries that are party to the agreement is increasing day by day, as there is a greater need for such agreements. In this way, negativities such as tax loss, which cause a decrease in tax revenues that will enter the treasury, can be prevented. The aim of this thesis is; One of the most popular tax information exchange methods is to determine the returns of automatic information exchange to the Turkish Tax System. In addition, the current situation of Turkey regarding the automatic information exchange method is discussed and the relationship between automatic information exchange and tax security is revealed. Finally, it is examined how tax losses and evasion will change as a result of automatic information exchange applications. In the results of working; It has been concluded that automatic information exchange agreements, which have very high returns, should be given much more place in the Turkish tax legislation. In addition, it has been determined that as a result of automatic information sharing with more countries by adding new agreements to existing agreements, tax losses can be minimized and the tax revenues to be transferred to the treasury can be kept at an optimal level.