Master'sOpen Access

Taxtation of special finance house

2006
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Advisor: Doç. Dr. Zeynep Arıkan

Abstract (EN)

Loaning of which roots reaches to the beginning of the history of mankind,firstly occurred among individuals, and later it became an institution and it alsobecame a structure of a bank, or the most basic structure of a bank.Today?s essentialsof banks came to exist with the invention of money. Founded to serve people inearlier periods of time they established, the banks went out of their main purpose asthey get the interest, which was banned by all religion systems, in their structure.When traditional banks had the interest in their structure, this forcedMuslims to look for alternative bank models out of interest. This idea was introducedin mid 1950s around the world and applied in 1960s. These developments in Worldof Islam showed an effect in Turkey and first special finance house was establishedin 1983.The Special Finance house, like banks, have their activities as collectingand distributing funds. Special Finance House execute these activities, especially, incommerce, in rules of Islam with no interest.As this type of slamic banking , money which was in the hands of Muslimpeople who abstain from banks that operate interest in their activities, gained ineconomy.

Author

Dr. Fahri Öztop

How to Cite

Fahri Öztop (Master Thesis). Taxtation of special finance house, 2006, Dokuz Eylül University.

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