Publication: Türkiye’ de finansal kiralamanın yeri ve ekonomideki işlevi
Abstract
Finansal Kiralama (Leasing), ekonomik kriz içindeki ülkelerin ekonomik sykyntylardan kurtulmak ve i?letmeleri yatyryma te?vik amacyyla 1930'lu yyllarda Amerika Birle?ik Devletleri'nde ortaya çykmy?tyr. Daha sonra Avrupa ve Uzakdo?u Ülkelerine yayylmy?, 1985 yylynda çykarylan Finansal Kiralama Kanunu ile de ülkemizde uygulanmaya ba?lanmy?tyr. Hemen hemen her türlü mal finansal kiralamaya konu edilebilir. Ancak patent hakky, fikri ve synai haklar buna konu olamamaktadyr. Finansal kiralama sözle?me süresi kanunda dört yyl olarak belirlenmi?tir. Dört yyllyk süre sonunda kiracy malyn mülkiyet hakkyna sahip olacaktyr. Finansal kiralama ülkemiz için yeni sayylabilecek bir finans tekni?idir. Cazip bir finans tekni?i olmasyna kar?yn kanundaki çe?itli bo?luklardan dolayy birtakym problemlerle kar?y kar?yyadyr. Yeni bir finans tekni?i olan finansal kiralama, küçük ve orta boy i?letmelerin ayakta kalabilmesi için çok önemlidir. Özellikle siyasi istikrarsyzly?yn yo?un olarak ya?andy?y ülkemizde, yatyrymcylaryn her zaman için tercih edebilece?i bir finans tekni?idir. Finansman, mevzuat, vergi ve toplumsal problemler finansal kiralamanyn temel sorunlarydyr. Kaynak sykyntysy gibi problemlerle kar?y kar?yya olan ülkemiz ekonominin geli?mesi ve di?er bir dünya devletleri ile rekabet edebilmek için günümüzün bu popüler finans tekni?ini mutlaka daha geçerli bir i?leyi?e kavu?turmalydyr. Sonuç olarak, Türkiye ekonomisi için önemli bir kaynak olan finansal kiralama, uygulama alanlary geni?ledikçe çe?itli bo?luklarla kar?y kar?yya kalmaktadyr. Bütün bu problemleriyle finansal kiralama, Hazine ve Dy? Ticaret Müste?arly?y'nyn kanun üzerinde gerekli düzeltmeleri yapmasyyla ve di?er ilgili mevzuatlarla koordinasyonu sa?lamasyyla Türkiye ekonomisine çok daha büyük katkylar sa?layacaktyr.
Financial leasing (FL) in first came out in the USA in order to increase business investments and resolve the economic crisis areound 1930's. Then yt developped in Europe and for east. FL law has been written in 1985 and since then this FL system is widely used in Turkey. FL can be used in almost any commodity, however patent rights, know-how and agricultural rights are not subject to FL. According to the low, FL agreement has been set to max of 4 years. At the end of the 4 years the tenant could own the leased commodity. FL technigue is a new financial tool for our country. Although yt may look attractive, there are many problems within the law, whichapplies to FL. Since FL in a new technique, It's very important for small and myd-size companies in order to survive. The main problems of FL are finance, laws, taxation and social problems. This popular financial tool showld have better usage in Turkey in order to compete with others and develop the economy. In conclusion, FL is facing problems ofter widely used for several areas. However, working and battering Turkish business laws, FL is going to add more value to the Turkish economy.
Financial leasing (FL) in first came out in the USA in order to increase business investments and resolve the economic crisis areound 1930's. Then yt developped in Europe and for east. FL law has been written in 1985 and since then this FL system is widely used in Turkey. FL can be used in almost any commodity, however patent rights, know-how and agricultural rights are not subject to FL. According to the low, FL agreement has been set to max of 4 years. At the end of the 4 years the tenant could own the leased commodity. FL technigue is a new financial tool for our country. Although yt may look attractive, there are many problems within the law, whichapplies to FL. Since FL in a new technique, It's very important for small and myd-size companies in order to survive. The main problems of FL are finance, laws, taxation and social problems. This popular financial tool showld have better usage in Turkey in order to compete with others and develop the economy. In conclusion, FL is facing problems ofter widely used for several areas. However, working and battering Turkish business laws, FL is going to add more value to the Turkish economy.