Taxation of capital market instruments in the light of current developments

Capital markets and capital market instruments have an important place in our lives. While investors evaluate their savings in these markets, companies can provide financing through these markets. Capital markets are a source of income for both legal entities and real persons. A taxable event is taxed because it occurs. The taxation of capital market instruments is evaluated within the scope of two types of earnings. The first of these is the security capital income and the other (trading gain) is the value increase gain. Capital markets and tax regulations can change rapidly. This can cause confusion. In this study, capital market instruments are defined, their place in income and corporate tax is mentioned and the logic of taxation is explained. At the same time, some concepts with taxation are mentioned. In the last part of the study, the taxation of capital market instruments is explained in the context of the most recent legislation, with distinctions such as legal person, real person and liability, specific to capital market instruments.