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Yeni Bir Finansal Araç Olarak Sukuk: Çeşitleri, Türkiye Uygulaması ve Vergilendirilmesi

Yıl 2014, Sayı: 61, 81 - 100, 01.01.2014
https://doi.org/10.25095/mufad.396451

Öz

Faizsiz finansal araçlar, portföy çeşitliliği sağlamak ve inançlarından dolayı geleneksel finansal pazarlardan uzak duran yatırımcıları cezbetmek için uygun araçlar olarak kabul edilmektedir. Bu faizsiz finansal araçlar arasında en yaygın olarak faizsiz bono olarak da adlandırılan sukuk kullanılmaktadır. Sukuk, Ortadoğu’da ortaya çıktıktan sonra özellikle Malezya’da hızla yayılmıştır. Bu çalışmada Türkiye’de henüz uygulanmaya başlanan sukuk incelenmiş, çeşitleri ve vergilendirilmesi ile ilgili açıklamalarda bulunulmuştur. Çalışmada literatür taraması yapılmış ve yürürlükteki mevzuat detaylı şekilde gözden geçirilmiştir.

Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey

Yıl 2014, Sayı: 61, 81 - 100, 01.01.2014
https://doi.org/10.25095/mufad.396451

Öz

Non-interest bearing financial instruments to diversify their portfolios and their faith away from traditional financial market standing as a convenient means to lure investors will be accepted. This is the most common among non-interest bearing financial instruments referred to as Islamic bonds Sukuk are used. Sukuk in Malaysia, especially in the Middle East after the occurrence spread quickly. In this study, the sukuk yet been implemented in Turkey are examined, types and descriptions have been made regarding the taxation. Within the scope of this study, the relevant literature has been reviewed and the legislation in force has been examined.

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Ayrıntılar

Diğer ID JA84DY33ED
Bölüm Araştırma Makalesi
Yazarlar

Erdal Yılmaz Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2014
Gönderilme Tarihi 1 Ocak 2014
Yayımlandığı Sayı Yıl 2014 Sayı: 61

Kaynak Göster

APA Yılmaz, E. (2014). Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey. The Journal of Accounting and Finance(61), 81-100. https://doi.org/10.25095/mufad.396451
AMA Yılmaz E. Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey. The Journal of Accounting and Finance. Ocak 2014;(61):81-100. doi:10.25095/mufad.396451
Chicago Yılmaz, Erdal. “Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey”. The Journal of Accounting and Finance, sy. 61 (Ocak 2014): 81-100. https://doi.org/10.25095/mufad.396451.
EndNote Yılmaz E (01 Ocak 2014) Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey. The Journal of Accounting and Finance 61 81–100.
IEEE E. Yılmaz, “Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey”, The Journal of Accounting and Finance, sy. 61, ss. 81–100, Ocak 2014, doi: 10.25095/mufad.396451.
ISNAD Yılmaz, Erdal. “Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey”. The Journal of Accounting and Finance 61 (Ocak 2014), 81-100. https://doi.org/10.25095/mufad.396451.
JAMA Yılmaz E. Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey. The Journal of Accounting and Finance. 2014;:81–100.
MLA Yılmaz, Erdal. “Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey”. The Journal of Accounting and Finance, sy. 61, 2014, ss. 81-100, doi:10.25095/mufad.396451.
Vancouver Yılmaz E. Sukuk As A New Financial Instruments: Types, Application And Taxation Of Turkey. The Journal of Accounting and Finance. 2014(61):81-100.

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