Yeşil Sukuk ve Türkiye’de Uygulanabilirliği

Year 2019, Volume: 26 Issue: 1, 221 - 237, 19.03.2019

Mehmet Ela

https://doi.org/10.18657/yonveek.435303

Cited By: 5

Abstract

Yeşil sukuk henüz niş bir enstrüman olarak son
yıllarda dikkatleri üzerine çekmiştir. Özellikle son birkaç yılda yeşil sukuk
ihraçları artmaya başlamıştır. Yeşil sukukun ihraç edilmesinin temelinde
sunduğu birçok avantaj yatmaktadır. Yeşil sukukun avantajlarını fark eden
birçok ülke yeşil sukuka yönelik yasal ve vergisel düzenlemelere gitmiştir.
Türkiye’de yeşil sukuk ihracı ile fonlanabilecek birçok yeşil proje bulunmasına
rağmen yeşil sukuka ilişkin yasal ve vergisel düzenlemeler henüz gündemde
değildir. Bu durum Türkiye’de önemli bir problem teşkil etmektedir. Bu noktadan
hareketle ele alınan çalışmanın amacı yeşil sukukun Türkiye’deki potansiyeline
araştırmak ve atılması gereken adımlara yer vermektir. Bu amaca ulaşmak için
çalışmada betimleyici bir dil kullanılarak dünyada yeşil sukuk piyasasına
ilişkin genel bilgilere yer verilmiştir

Keywords

Sukuk, Yeşil Sukuk, Türkiye

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