Dünyada Sukukun Vergilendirilmesinde Yaşanan Gelişmeler ve Türkiye İçin Öneriler

Year 2018, , 185 - 204, 15.08.2018

Ahmet Ulusoy , Mehmet Ela

https://doi.org/10.17153/oguiibf.412241

Abstract

Henüz
yeni bir enstrüman olan sukukun vergilendirilmesine ilişkin birçok problem yer
almaktadır. Sukuk birçok varlık transferini bünyesinde barındırdığından, ek
vergiler ortaya çıkabilmekte ve sukuk geleneksel tahvile karşı vergisel açıdan
dezavantajlı bir konuma düşmektedir. Söz konusu vergi sorunlarını gidermeye
çalışan birçok ülke ise sukuka yönelik vergisel düzenlemelerde bulunmaktadır.
Vergisel düzenlemelerde bulunan ülkeler arasında şüphesiz Türkiye de yer
almaktadır. Ancak Türkiye’de sukukun vergilendirilmesi konusunda birtakım problemler
söz konusudur. Bu problemlerden en önemlisi ise Türkiye’deki vergisel
düzenlemelerin sadece ijara sukuka (kira sertifikası) yönelik olmasıdır. Bu
problem Türkiye’de sukuk piyasasının gelişimini engellerken, problemin
çözülmesi Türkiye’ye birtakım avantajlar sağlayabilecektir.

Keywords

Vergi, Sukuk, İslami Finans, Türkiye

Developments in Taxation of Sukuk in the World and Suggestions for Turkey

Abstract

As a niche instrument, sukuk has many obstacles about taxation. Because
of the fact that sukuk contains many asset transfers, additional taxes can be
levied and hence these additional taxes put sukuk at a disadvantage position as
compared with conventional bonds. Several different countries whose aim is to overcome
tax problems of sukuk have been making tax regulations about sukuk. There is no
doubt, one of these countries is Turkey. But there are still several problems
about taxation of sukuk in Turkey. One of these problems is that tax
regulations in Turkey contain only ijara sukuk but not other sukuk types. While
this problem hinders development of sukuk market in Turkey, solving the problem
can provide many advantages for Turkey.

Keywords

Tax, Sukuk, Islamic Finance, Turkey

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