Publication: Türk sermaye piyasalarında Forex aracı kurumların yeri, işleyişi ve vergilendirilmesi
Abstract
TÜRK SERMAYE PİYASALARINDA FOREX ARACI KURUMLARIN YERİ, İŞLEYİŞİ VE VERGİLENDİRİLMESİ Forex piyasası, günlük 6 trilyon dolarlık işlem hacmiyle, kısa sürede dünyanın en büyük finansal piyasası haline geldi. Likiditesi yüksek bir piyasa olması nedeniyle de finans yatırımcısını cezbetmektedir. Yüksek likidite, piyasada her zaman alım – satım yapan birileri bulunacağından, yatırımcının istediği zaman, istediği para birimini alıp satabileceğini ifade etmektedir. Forex piyasaların bir diğer önemli özelliği ise, haftasonu hariç günün 24 saat açık olmasıdır. Günümüzde Türkiye forex piyasasında yaşanan gelişmeler ve yatırımcı sayısının artması, forex piyasalarda analiz ve vergilendirilme konularının büyük ilgi görmesine ortam hazırlamıştır. Ayrıca son yıllarda forex piyasalarının gelişen teknolojiyle birbiriyle bütünleşmesi, bu piyasalarda işlem yapan yatırımcıların hızlı ve zamanında doğru karar almasını gerektirmektedir. Bu durum yatırımcılar açısından bilgi ihtiyacı ortaya çıkartmaktadır. Bu tez çalışmasında, forex piyasasında uygulanacak analiz yöntemleri ve vergilendirme konusu açıklanmaya çalışılmıştır. Forex, Aracı Kurum, Analiz, Vergilendirme
THE PLACE, FUNCTIONING AND TAXING OF FOREX BROKERAGE FIRMS IN TURKISH CAPITAL MARKETS The Forex market has quickly become the world's largest financial market, with an estimate daily turnover of $6 trillion. It is a market that has great appeal to a financial trader because of its volume which guarantees liquidity. High liquidity means that a trader can trade whatever currencies he feels like at all times, since there will always be someone to buy and sell any currency he wants. Another outstanding feature of the forex market is that it is active 24 hours a day and is closed only on the weekends. Nowadays, due to end of these developments and the increasing numbers of the investors, the issues of analyses and taxing in forex markets has become more popular for all investors in recent years. In adittion to that investors also must take quick decisions on the right time since the capital market have became global and integrated due to developping computer technologies. This situation cause need of information for the investors. In this thesis, analysis methods and taxing issues in forex markets are investigated and explained. Forex, Brokerage Firm, Analyse, Taxing
THE PLACE, FUNCTIONING AND TAXING OF FOREX BROKERAGE FIRMS IN TURKISH CAPITAL MARKETS The Forex market has quickly become the world's largest financial market, with an estimate daily turnover of $6 trillion. It is a market that has great appeal to a financial trader because of its volume which guarantees liquidity. High liquidity means that a trader can trade whatever currencies he feels like at all times, since there will always be someone to buy and sell any currency he wants. Another outstanding feature of the forex market is that it is active 24 hours a day and is closed only on the weekends. Nowadays, due to end of these developments and the increasing numbers of the investors, the issues of analyses and taxing in forex markets has become more popular for all investors in recent years. In adittion to that investors also must take quick decisions on the right time since the capital market have became global and integrated due to developping computer technologies. This situation cause need of information for the investors. In this thesis, analysis methods and taxing issues in forex markets are investigated and explained. Forex, Brokerage Firm, Analyse, Taxing