Developments in Taxation of Sukuk in the World and Suggestions for Turkey
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Eskisehir Osmangazi Univ, Fac Education
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
As a niche instrument, sukuk has many obstacles about taxation. Because of the fact that sukuk contains many asset transfers, additional taxes can be levied and hence these additional taxes put sukuk at a disadvantage position as compared with conventional bonds. Several different countries whose aim is to overcome tax problems of sukuk have been making tax regulations about sukuk. There is no doubt, one of these countries is Turkey. But there are still several problems about taxation of sukuk in Turkey. One of these problems is that tax regulations in Turkey contain only ijara sukuk but not other sukuk types. While this problem hinders development of sukuk market in Turkey, solving the problem can provide many advantages for Turkey.
Açıklama
Anahtar Kelimeler
Tax, Sukuk, Islamic Finance, Turkey
Kaynak
Eskisehir Osmangazi Universitesi Iibf Dergisi-Eskisehir Osmangazi University Journal Of Economics And Administrative Sciences
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
13
Sayı
2
