Türkiye'de sukuk'un vergilendirilmesi

Islamic finance system, which has the potential to develop in non-Muslim countries as an alternative finance, is developing not only the banking sector but also other sectors. In other markets such as capital markets, financial markets, commodity markets, it creates a domino effect and creates a great impact on the economy. Therefore, a serious legislative infrastructure is needed for the development of this sector. This study, in addition to providing information on the Islamic finance products such as murabaha, musharaka, ijara, salam, istisna, mudaraba and sukuk especially examines on sukuk (lease certificate) and types of sukuk. Then, after giving information about the improvement of Islamic finance in Turkey, it describes the kinds of sukuk being implemented in Turkey. As a core study, taxation of sukuk in Turkey and sukuk in Turkish tax system are examined specifically. Moreover, in the United Kingdom, Malaysia, and Luxembourg, which are selected as comparable examples, the development of Islamic finance and taxation of sukuk according to the country's legislation are being studied. Finally, the recommendations and conclusion are included.