Finansal kiralama
Leasing
- Tez No: 207693
- Danışmanlar: Y.DOÇ.DR. MEHMET EZHAN DOĞRUSÖZ
- Tez Türü: Yüksek Lisans
- Konular: Hukuk, Maliye, Law, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2006
- Dil: Türkçe
- Üniversite: Marmara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Maliye Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: Belirtilmemiş.
Özet
Özet yok.
Özet (Çeviri)
Leasing is a method of funding that appeared as an alternative way of funding investments against cash loans. Today in USA where leasing appeared first, a major fragment of the present investments are being funded by leasing. Leasing has spread all over the world quickly, due to the advantages it provides to investors; and it has been supplying a vital necessity to the investors who experience difficulty in obtaining cash loans. Although its first emergence as a funding technique, leasing has brought numerous legal disputes since it is also a private law contract. Nonetheless, it is intended to stimulate the investments by using the leasing technique. Hence, while various taxation advantages have been provided to leasing; the complexity of the subject has caused numerous controversies from taxation standpoint. Furthermore, the subject exhibits various special aspects from the perspective of the accounting technique. Therefore, to increase the understandability of the subject, the historical development of leasing, pros and cons, the types of leasing are studied in the first chapter of the thesis. Following this advance information chapter, Law, Tax and Accounting constitute the main headings of the study. The subject is deeply analyzed from each of the three disciplines? point of view, and in controversial cases, Council of State?s and Supreme Court of Appeals? judgments and Revenue Administration Office?s thoughts and additional jurisprudences are explained.
