Author/Authors :
AYDIN, Erkan Marmara Üniversitesi - İktisat Fakültesi - Maliye Bölümü, Turkey , AYYILDIRIM, Kadir Abant İzzet Baysal Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey
Title Of Article :
FOREX TRADING and TAXATION
Abstract :
Forex is an investment method to derive profit through the exchange rates on different currencies which has been used in Turkey for a while. Although forex transactions and the related market have been regulated, there are some uncertainties in terms of the taxation. The taxation of the incomes of the individual investors from these transactions in regards to the income tax is controversial. There are also taxation matters to be clarified regarding corporate tax, banking and insurance transactions. In this study, Forex as a term, the legislation and taxation concerning to the subject in terms of capital market law have been reviewed.
NaturalLanguageKeyword :
Forex , Capital market , Income tax , Corporate tax , Banking and insurance transactions tax
JournalTitle :
The International Journal Of Economic and Social Research
