Review
PDF EndNote BibTex RIS Cite

TAYVAN GAYRİMENKUL PİYASASI VE VERGİLENDİRME

Year 2021, Volume 4, Issue 8, 113 - 129, 17.06.2021

Abstract

Bu çalışma, Tayvan’daki gayrimenkul piyasası ve satışlarına özgü işlemlerin vergi hukuku açısından sonuçlarını belirlemeyi amaçlamaktadır. Bu çerçevede, Tayvan gayrimenkul piyasasının özellikleri, yabancılar için kısıtlamalar ve gayrimenkul işlemlerinin her bir vergi açısından sonuçları açıklanmıştır. Taşınmaz satışları, buna bağlı olarak alınan mülk vergileri ve işletme vergileri gibi mülkiyet devri nedeniyle ortaya çıkabilecek diğer vergiler, ilgili taraflar için daha iyi bir tablo çizmek amacıyla yabancılara yönelik kısıtlamalar ve piyasa özellikleri çerçevesinde değerlendirilmiştir. Analiz edilen veriler ışığında, konut fiyat değişimleri ve endeksler, katlanarak yükselen artışlar en çok yatırımcılar lehine ilerlemeler göstermiştir. Ancak, mevcut satın alınabilirlik sorunu ve aşırı değerli bir pazar olasılığı, Tayvan gayrimenkul pazarındaki sorunların ilerde de devam edeceğini göstermektedir.

References

  • Assessed Value Adjustments. (2018), Erişim Adresi: http://photo.udn.com/money/story/7243/3536580, ET.05.01.2021.
  • Business Tax Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340080, ET.04.04.2021.
  • Civil Code,(2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=B0000001, ET.05.04.2021.
  • Delmendo, L. C. (2018). Taiwan’s housing market is gaining momentum. GlobalPropertyGuide: https://www.globalpropertyguide.com/Asia/Taiwan/Price-History, ET.05.04.2021.
  • Delmendo, L. C. (2020), Taiwan’s modest house price rises continue, GlobalPropertyGuide: https://www.globalpropertyguide.com/Asia/Taiwan/Price-History,ET.06.04.2021.
  • Focus Taiwan, (2021), Erişim Adresi: https://focustaiwan.tw/business/202012160022#:~:text=16%20(CNA)%20Despite%20the%20global,2020%2C%20according%20to%20Academia%20Sinica, ET.31.01.2021.
  • Global Security (2021), Erişim Adresi: https://www.globalsecurity.org/military/ops/taiwan-geo.htm, ET.31.01.2021.
  • Governing Relations Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=Q0010001, ET.30.03.2021.
  • Housing Tax (2021), Erişim Adresi: https://tpctax.gov.taipei/News_Content.aspx?n=428605627B9B4FCE&sms=34DDC2994B075 569&s=C2214FBE71F15C1A, ET.31.03.2021.
  • Hsu, W., & Huang, F. (2018, December 12). Northern Taiwan housing market shows signs of Contraction, Erişim Adresi: http://focustaiwan.tw/news/aeco/201812080015.aspx, 30.03.2021.
  • Income Tax Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003,ET.04.04.2021.
  • Land Act (2021),Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0060001, ET:05.04.2021.
  • Land Tax Act (2021), https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340096, ET.04.04.2021.
  • Liao, G. (2018, February 13). Taiwan’s GDP grew 2.86% in 2017 and projected to grow 2.42% this year.Erişim Adresi: https://www.taiwannews.com.tw/en/news/3363637, ET.31.01.2021.
  • Luxury housing (2021), Erişim Adresi: https://tpctax.gov.taipei/cp.aspx?n=315371DC9586664C, ET.04.04.2021.
  • National Statistic (2021a), Erişim Adresi: https://eng.stat.gov.tw/point.asp?index=1, ET.31.01.2021.
  • National Statistic (2021b), Erişim Adresi: https://eng.stat.gov.tw/point.asp?index=9, ET.31.01.2021.
  • Property Prices Index for Country 2019 (2019), Erişim adresi: https://www.numbeo.com/property-investment/rankings_by_country.jsp, 30.03.2021.
  • PWC Pocket Tax Book, (2019), Erişim Adresi: https://www.pwc.tw/en/publications/assets/taiwan-pocket-tax-book-2019.pdf, ET.06.04.2021.
  • Statistic Times (2021), Erişim Adresi: https://statisticstimes.com/economy/projected-world-gdp-ranking.php, ET.30.03.2021.
  • Taipei City Government. (2018, 12). Handbook for Foreigners in Taipei. Taipei, Taiwan.
  • Taipei City Goverment (2021), Erişim Adresi: https://english.gov.taipei/News_Content.aspx?n=8EE68B14878F6EEA&s=FEAC19AF1C1F1A56, ET.05.04.2021.
  • Taiwan Business Topics (2021), Erişim Adresi:https://topics.amcham.com.tw/2020/02/high-housing-prices-in-taipei/, ET.30.03.2021.
  • World Fact Book, (2021), Erişim Adresi: https://www.cia.gov/the-world-factbook/countries/taiwan/, ET.05.04.2021.
  • Worldometer (2021), Erişim Adresi: https://www.worldometers.info/world-population/taiwan-population/#:~:text=Taiwan%20ranks%20number%2057%20in,1%2C742%20people%20per%20mi2), ET.31.01.2021.
  • Yang, S. (2018a). Slow wage growth, bad property deals blamed for Taiwan micro-flat, Erişim Adresi: https://www.taiwannews.com.tw/en/news/3520340, ET.30.03.2021.
  • Yang, S. (2018b). Oversupply could derail Taiwan housing market: expert, Erişim Adresi:https://www.taiwannews.com.tw/en/news/3518666, ET.31.03.2021.

Year 2021, Volume 4, Issue 8, 113 - 129, 17.06.2021

Abstract

References

  • Assessed Value Adjustments. (2018), Erişim Adresi: http://photo.udn.com/money/story/7243/3536580, ET.05.01.2021.
  • Business Tax Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340080, ET.04.04.2021.
  • Civil Code,(2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=B0000001, ET.05.04.2021.
  • Delmendo, L. C. (2018). Taiwan’s housing market is gaining momentum. GlobalPropertyGuide: https://www.globalpropertyguide.com/Asia/Taiwan/Price-History, ET.05.04.2021.
  • Delmendo, L. C. (2020), Taiwan’s modest house price rises continue, GlobalPropertyGuide: https://www.globalpropertyguide.com/Asia/Taiwan/Price-History,ET.06.04.2021.
  • Focus Taiwan, (2021), Erişim Adresi: https://focustaiwan.tw/business/202012160022#:~:text=16%20(CNA)%20Despite%20the%20global,2020%2C%20according%20to%20Academia%20Sinica, ET.31.01.2021.
  • Global Security (2021), Erişim Adresi: https://www.globalsecurity.org/military/ops/taiwan-geo.htm, ET.31.01.2021.
  • Governing Relations Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=Q0010001, ET.30.03.2021.
  • Housing Tax (2021), Erişim Adresi: https://tpctax.gov.taipei/News_Content.aspx?n=428605627B9B4FCE&sms=34DDC2994B075 569&s=C2214FBE71F15C1A, ET.31.03.2021.
  • Hsu, W., & Huang, F. (2018, December 12). Northern Taiwan housing market shows signs of Contraction, Erişim Adresi: http://focustaiwan.tw/news/aeco/201812080015.aspx, 30.03.2021.
  • Income Tax Act (2021), Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340003,ET.04.04.2021.
  • Land Act (2021),Erişim Adresi: https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0060001, ET:05.04.2021.
  • Land Tax Act (2021), https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0340096, ET.04.04.2021.
  • Liao, G. (2018, February 13). Taiwan’s GDP grew 2.86% in 2017 and projected to grow 2.42% this year.Erişim Adresi: https://www.taiwannews.com.tw/en/news/3363637, ET.31.01.2021.
  • Luxury housing (2021), Erişim Adresi: https://tpctax.gov.taipei/cp.aspx?n=315371DC9586664C, ET.04.04.2021.
  • National Statistic (2021a), Erişim Adresi: https://eng.stat.gov.tw/point.asp?index=1, ET.31.01.2021.
  • National Statistic (2021b), Erişim Adresi: https://eng.stat.gov.tw/point.asp?index=9, ET.31.01.2021.
  • Property Prices Index for Country 2019 (2019), Erişim adresi: https://www.numbeo.com/property-investment/rankings_by_country.jsp, 30.03.2021.
  • PWC Pocket Tax Book, (2019), Erişim Adresi: https://www.pwc.tw/en/publications/assets/taiwan-pocket-tax-book-2019.pdf, ET.06.04.2021.
  • Statistic Times (2021), Erişim Adresi: https://statisticstimes.com/economy/projected-world-gdp-ranking.php, ET.30.03.2021.
  • Taipei City Government. (2018, 12). Handbook for Foreigners in Taipei. Taipei, Taiwan.
  • Taipei City Goverment (2021), Erişim Adresi: https://english.gov.taipei/News_Content.aspx?n=8EE68B14878F6EEA&s=FEAC19AF1C1F1A56, ET.05.04.2021.
  • Taiwan Business Topics (2021), Erişim Adresi:https://topics.amcham.com.tw/2020/02/high-housing-prices-in-taipei/, ET.30.03.2021.
  • World Fact Book, (2021), Erişim Adresi: https://www.cia.gov/the-world-factbook/countries/taiwan/, ET.05.04.2021.
  • Worldometer (2021), Erişim Adresi: https://www.worldometers.info/world-population/taiwan-population/#:~:text=Taiwan%20ranks%20number%2057%20in,1%2C742%20people%20per%20mi2), ET.31.01.2021.
  • Yang, S. (2018a). Slow wage growth, bad property deals blamed for Taiwan micro-flat, Erişim Adresi: https://www.taiwannews.com.tw/en/news/3520340, ET.30.03.2021.
  • Yang, S. (2018b). Oversupply could derail Taiwan housing market: expert, Erişim Adresi:https://www.taiwannews.com.tw/en/news/3518666, ET.31.03.2021.

Details

Primary Language Turkish
Subjects Political Science
Journal Section Research Article
Authors

Doğan DURNA> (Primary Author)
T.C. TARIM VE ORMAN BAKANLIĞI
0000-0002-1839-0401
Türkiye

Publication Date June 17, 2021
Published in Issue Year 2021, Volume 4, Issue 8

Cite

APA Durna, D. (2021). TAYVAN GAYRİMENKUL PİYASASI VE VERGİLENDİRME . Doğu Asya Araştırmaları Dergisi , 4 (8) , 113-129 . Retrieved from https://dergipark.org.tr/en/pub/dasad/issue/62859/932677

Journal of East Asia Studies in Türkiye (JEAST)