Developments in Taxation of Sukuk in the World and Suggestions for Turkey

Basit Öğe Kaydı
dc.contributor.authorUlusoy, Ahmet
dc.contributor.authorEla, Mehmet
dc.date.accessioned2024-03-13T10:33:07Z
dc.date.available2024-03-13T10:33:07Z
dc.date.issued2018
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractAs 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.en_US
dc.identifier.doi10.17153/oguiibf.412241
dc.identifier.endpage204en_US
dc.identifier.issn1306-6730
dc.identifier.issue2en_US
dc.identifier.startpage185en_US
dc.identifier.urihttps://doi.org/10.17153/oguiibf.412241
dc.identifier.urihttps://hdl.handle.net/20.500.12662/3773
dc.identifier.volume13en_US
dc.identifier.wosWOS:000440670700011en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isotren_US
dc.publisherEskisehir Osmangazi Univ, Fac Educationen_US
dc.relation.ispartofEskisehir Osmangazi Universitesi Iibf Dergisi-Eskisehir Osmangazi University Journal Of Economics And Administrative Sciencesen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectTaxen_US
dc.subjectSukuken_US
dc.subjectIslamic Financeen_US
dc.subjectTurkeyen_US
dc.titleDevelopments in Taxation of Sukuk in the World and Suggestions for Turkeyen_US
dc.typeArticleen_US

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