TAXATION OF EQUITY BASED CROWDFUNDING PLATFORMS

Öz

Crowdfunding platforms appear as platforms that bring together the needs of investment and closing the financing gap and have been created to meet both needs. As a matter of fact, on the one hand, individuals or companies are looking for investors to meet their financing needs, and on the other hand, investors want to meet their investment needs by accessing projects they can trust. Crowdfunding platforms are internet-based applications that meet these needs by bringing together projects and investors. These platforms can be reward-based, debt-based, equity-based or donations based as will be discussed in detail within the scope of the study. Although these platforms make significant contributions in terms of fundraising, the operation of the funds also brings with it various legal problems. One of the most important problems is conducting fraudulent activities. In order to prevent such activities, various regulations are adopted by country legislation and the platforms themselves. At this point, it is very important to ensure transparency in the operation of the platforms. Taxing these platforms and the profits derived from them through a properly functioning system will also make significant contributions to ensuring transparency and control. Within the scope of the study, the taxation of equity based crowdfunding platforms will be discussed in detail.

Anahtar Kelimeler

• Equity based crowdfunding platforms
• taxation
• transparency

Paya Dayalı Kitlesel Fonlama Platformlarının Vergilendirilmesi

Öz

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