TÜRKİYE’DE PAYA DAYALI KİTLE FONLAMASI İÇİN BİR VERGİ TEŞVİĞİ ÖNERİSİ


Yakar S. , Kandır S. Y.

19. Uluslararası İşletmecilik Kongresi, Kayseri, Türkiye, 23 - 25 Eylül 2020, ss.1304-1310

  • Basıldığı Şehir: Kayseri
  • Basıldığı Ülke: Türkiye
  • Sayfa Sayıları: ss.1304-1310

Özet

Crowdfunding is a financial method at which funds of a large number of persons are gathered in a pool and used to support projects of entrepreneurs. This method is supposed to play a major role in solving the financing problem of entrepreneurs that is crucial problem for them. In Turkey, legal arrangements regarding crowdfunding were made in 2017, by the law numbered 7061. Implementation principles were arranged by crowdfunding notification of Capital Markets Board of Turkey in 2019. Tax incentives have been provided in a number of countries in order to make this method attractive, In Turkey, tax responsibilities will emerge due to the current tax law for the parties of the newly introduced method, namely platform, investor and entrepreneur. As a result, tax incentives may contribute to the success of the method in Turkey, by making crowdfunding attractive for platforms, entrepreneurs and investors.