Publication: Muhasebe ve vergi yönüyle finansal kiralama işlemleri
Abstract
Çalışmamda, kiralama işleminin tarihsel gelişimi, finansal kiralama işlemleriningelişim süreci ve finansal kiralama işlemlerinin Dünya ve Türkiye’deki yeri, ülkemizdefinansal kiralama alanında yapılan ilk değişiklik olan 3226 Sayılı Finansal KiralamaKanunu, akabinde 213 Sayılı Vergi Usul Kanununda yapılan değişiklikle beraber finansalkiralama işleminin nasıl değerlemesi gerektiğine ilişkin açıklamaları içeren FinansalKiralama İşlemlerinde Değerleme başlıklı Mükerrer 290’ıncı madde, bu değişiklikleritakiben yayımlanan 6361 Sayılı Finansal Kiralama Faktoring ve Finansman ŞirketleriKanunun ve son olarak 17 Numaralı Türkiye Muhasebe Standardı ve bu standardı mülgahaline getiren 16 Numaralı Türkiye Finansal Raporlama Standardı yayımlanmıştır.Çalışmamda yasal mevzuatta yer alan açıklamalar, yasal mevzuatın birbiriyle olan uyumuve çelişkileri, uygulanabilirlik alanları, yasal mevzuat üzerinde yapılması gerekendeğişikliklerin neler olması gerektiği bu değişikliklerin nasıl sonuçlanacağı üzerindedurulmuştur.Bu bağlamda dünya üzerinde etkin bir finansman yöntemi olan finansalkiralamanın ülkemizde hali hazırda beklenilen talebi bulmaması, ülkemizde, finansalkiralamaya ilişkin düzenlemelerin sektörün ihtiyaçlarını karşılamada yeterli düzeydeolmadığı ve yenilenmesi gerektiği görülmüştür.
In my work, the historical development of the lease, the place in the world andin Turkey the process of development and leasing transactions of leasing operations inour country, the first amendment to the lease area of 3226 numbered Leasing Law, howthe leasing transactions with the amendment made in 213 numbered Tax Procedure Law,then valuation of financial lease contains a statement that must valuation entitled repeated290'ınc article, published after these changes 6361 numbered Leasing Law Factoring andFinancing Companies and finally 17 numbered Turkey Accounting standards, and thatmakes this standard abolished 16 numbered Turkey Financial Reporting standards hasbeen published . In my study, the explanations in the legal legislation, the harmonizationand contradictions of the legal legislation with each other, the areas of applicability, thechanges that should be made on the legal legislation and how it should be emphasized arediscussed.In this context, it has been seen that financial leasing, which is an effectivefinancing method in the world, does not find the expected demand in our country and theregulations regarding leasing in our country are not sufficient to meet the needs of thesector and need to be renewed.
In my work, the historical development of the lease, the place in the world andin Turkey the process of development and leasing transactions of leasing operations inour country, the first amendment to the lease area of 3226 numbered Leasing Law, howthe leasing transactions with the amendment made in 213 numbered Tax Procedure Law,then valuation of financial lease contains a statement that must valuation entitled repeated290'ınc article, published after these changes 6361 numbered Leasing Law Factoring andFinancing Companies and finally 17 numbered Turkey Accounting standards, and thatmakes this standard abolished 16 numbered Turkey Financial Reporting standards hasbeen published . In my study, the explanations in the legal legislation, the harmonizationand contradictions of the legal legislation with each other, the areas of applicability, thechanges that should be made on the legal legislation and how it should be emphasized arediscussed.In this context, it has been seen that financial leasing, which is an effectivefinancing method in the world, does not find the expected demand in our country and theregulations regarding leasing in our country are not sufficient to meet the needs of thesector and need to be renewed.