Publication: Türkiye’de türev işlem sözleşmelerinin bankalar vasıtasıyla vergilendirilmesi ve örnek uygulamalar
Abstract
TÜRKİYE’DE TÜREV İŞLEM SÖZLEŞMELERİNİN BANKALAR VASITASIYLA VERGİLENDİRİLMESİ VE ÖRNEK UYGULAMALAR Dünya ekonomilerinin zaman içinde serbest piyasa ekonomisine yönelmesi ile birlikte gerek ulusal gerekse uluslararası ölçekte fiyat, faiz ve döviz başta olmak üzere ekonomik ve finansal göstergelerde gerçekleşen dalgalanmalar yatırım arzusunu, ekonomik istikrarı ve ticareti olumsuz anlamda etkilemiştir. Geleceği daha belirgin hale getirmek, belirsizliklerle baş etmek amacıyla kurgulanmış olan finansal türev işlem sözleşmeleri günümüzde risk yönetim fonksiyonuna ilave olarak arbitraj ve spekülatif amaçlarla da kullanılır hale gelmiştir. Bu çalışmada ülkemizde de Borsa İstanbul’un kurulmasıyla birlikte önemi ve hacmi gittikçe artan finansal türev işlem sözleşmelerinin bankacılık sistemi vasıtasıyla vergilendirilmesi örnek uygulamalara da yer verilmek suretiyle anlatılmaya çalışılmıştır. Bu sözleşmelerden elde edilen kazanç ve iradların esas olarak bankacılık sistemi vasıtasıyla kaynakta kesinti suretiyle vergilendirildiği ve gerçek kişilerin vergi yükünün kurumlara nazaran yüksek olduğu görülmüştür. rev işlem sözleşmeleri, Vergileme
TAXATİON OF FİNANCİAL DERİVATİVES THROUGH BANKİNG SYSTEM İN TURKEY AND PRACTİCAL EXERCİCES As the world economies, especially the developing ones, decided to go on with market economy structure, they have faced relentlessly with some fluctuations on interest rates, foreign exchange, price and other financial and economic figures. Those flactuations have affected adversely economies’ investment incentive, trade volume and economic stabilization. In the beginning conceived with the aim of making future more evident and coping with uncertainty, the financial derivatives have been used for risk management purposes as well as speculative and arbitrage manners nowadays. In this paper it is aimed to explain taxing of financial derivative contracts, those contracts now have more importancy and volume since the establishment of Borsa İstanbul, while giving some practical examples regarding the taxation also. It is seen that earnings and gains originated from those contacts are taxed through banks via witholding tax system and also seen that the tax burden on real persons is higher than corporations. nancial Derivatives, Taxation
TAXATİON OF FİNANCİAL DERİVATİVES THROUGH BANKİNG SYSTEM İN TURKEY AND PRACTİCAL EXERCİCES As the world economies, especially the developing ones, decided to go on with market economy structure, they have faced relentlessly with some fluctuations on interest rates, foreign exchange, price and other financial and economic figures. Those flactuations have affected adversely economies’ investment incentive, trade volume and economic stabilization. In the beginning conceived with the aim of making future more evident and coping with uncertainty, the financial derivatives have been used for risk management purposes as well as speculative and arbitrage manners nowadays. In this paper it is aimed to explain taxing of financial derivative contracts, those contracts now have more importancy and volume since the establishment of Borsa İstanbul, while giving some practical examples regarding the taxation also. It is seen that earnings and gains originated from those contacts are taxed through banks via witholding tax system and also seen that the tax burden on real persons is higher than corporations. nancial Derivatives, Taxation