Thoughts and Evaluations on Tax Incentives Provided to Angel Investors

Yasemin Taşkın

Makale detayları

Thoughts and Evaluations on Tax Incentives Provided to Angel Investors

Yazarlar:

Yasemin Taşkın

Yayıncı:

Igdir University

Ana Başlıklar:

Maliye Politikası | Hukuk ve İktisat

Dergi:

Iğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 10, pp.35-46

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305466

pISSN:

2459-0584

Anahtar kelimeler:

Özet:

 Angel investing is an increasingly investment financing model worldwide and in Turkey year after year. Angel investors provide financial support to start-up investments and also offer guidance by sharing their knowledge and experience. This aspect distinguishes angel investing from other forms of financing. In Turkey, the tax incentives for angel investors, defined as Individual Participation Investor in the legal regulations, are arranged under Provisional Article No. 82 of the Income Tax Law. Tax reduction possibility has been supplied to angel investors under some conditions by this regulation. Tax deduction rates of 75 and 100 have been established for real persons investors who want to utilize the tax incentive. The development of angel investing over the years can be observed in the Individual Participation Investment Progress Reports by the General Directorate of Financial Markets and Foreign Exchange. According to the explained data from the first quarter report of 2023; 901 licenses have been granted to these investors since 2013. This study evaluates the legal regulations related to tax incentives provided to licensed angel investors in Turkey.

 Angel investing is an increasingly investment financing model worldwide and in Turkey year after year. Angel investors provide financial support to start-up investments and also offer guidance by sharing their knowledge and experience. This aspect distinguishes angel investing from other forms of financing. In Turkey, the tax incentives for angel investors, defined as Individual Participation Investor in the legal regulations, are arranged under Provisional Article No. 82 of the Income Tax Law. Tax reduction possibility has been supplied to angel investors under some conditions by this regulation. Tax deduction rates of 75 and 100 have been established for real persons investors who want to utilize the tax incentive. The development of angel investing over the years can be observed in the Individual Participation Investment Progress Reports by the General Directorate of Financial Markets and Foreign Exchange. According to the explained data from the first quarter report of 2023; 901 licenses have been granted to these investors since 2013. This study evaluates the legal regulations related to tax incentives provided to licensed angel investors in Turkey.

 Angel investing is an increasingly investment financing model worldwide and in Turkey year after year. Angel investors provide financial support to start-up investments and also offer guidance by sharing their knowledge and experience. This aspect distinguishes angel investing from other forms of financing. In Turkey, the tax incentives for angel investors, defined as Individual Participation Investor in the legal regulations, are arranged under Provisional Article No. 82 of the Income Tax Law. Tax reduction possibility has been supplied to angel investors under some conditions by this regulation. Tax deduction rates of 75 and 100 have been established for real persons investors who want to utilize the tax incentive. The development of angel investing over the years can be observed in the Individual Participation Investment Progress Reports by the General Directorate of Financial Markets and Foreign Exchange. According to the explained data from the first quarter report of 2023; 901 licenses have been granted to these investors since 2013. This study evaluates the legal regulations related to tax incentives provided to licensed angel investors in Turkey.

 Dünyada ve Türkiyede melek yatırımcılık her geçen yıl artan bir yatırım finansman modelidir. Melek yatırımcılar, başlangıç aşamasındaki yatırımlara finansal destek sağlamanın yanı sıra bu yatırımlara bilgi ve tecrübelerini aktarmak suretiyle yönlendirici destek de vermektedirler. Bu yönüyle melek yatırımcılık diğer finansman şekillerinden farklılaşmaktadır. Türkiyede yasal düzenlemelerde Bireysel Katılım Yatırımcısı olarak nitelendirilen melek yatırımcılara sağlanan vergi teşvikleri Gelir Vergisi Kanununun geçici 82. maddesinde düzenlenmiştir. Bu düzenleme ile melek yatırımcılara belirli koşullar altında vergi indirimi imkânı sağlanmıştır. Vergi indiriminden yararlanmak isteyen gerçek kişi yatırımcılar için vergi indirimi oranları 75 ve 100 olarak belirlenmiştir. Türkiyede 2012 yılında yapılan kanuni düzenleme sonrasında 2013 yılında ilk yatırım yapılmıştır. Melek yatırımcılığın yıllar itibariyle gelişimini Finansal Piyasalar ve Kambiyo Genel Müdürlüğü tarafından hazırlanan Bireysel Katılım Sermayesi İlerleme Raporlarında görmek mümkündür. 2023 yılı ilk çeyrek raporunda açıklanan verilere göre, 2013 yılından bu yana 901 lisans verilmiştir. Bu çalışmada Türkiyede Bireysel Katılım Yatırımcısı lisansı almış melek yatırımcılara sağlanan vergisel teşvikleri ile ilgili yasal düzenlemeler esas alınarak değerlendirmelerde bulunulmuştur.

Makale detayları

Thoughts and Evaluations on Tax Incentives Provided to Angel Investors

Yazarlar:

Yasemin Taşkın

Yayıncı:

Igdir University

Ana Başlıklar:

Maliye Politikası | Hukuk ve İktisat

Dergi:

Iğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 10, pp.35-46

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305466

pISSN:

2459-0584

angel investment

tax incentive

investment

finance

taxmelek yatırım

vergi teşviği

yatırım

finansman

vergi

Sayı

Makale detayları

Yazarlar: Yasemin Taşkın

Yayıncı: Igdir University

Ana Başlıklar: Maliye Politikası | Hukuk ve İktisat

Dergi: Iğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 10, pp.35-46

Belge Tipi: Makale

Yayın Tarihi: 12/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001305466

pISSN: 2459-0584

Sayı

Yazarlar:

Yasemin Taşkın

Yayıncı:

Igdir University

Ana Başlıklar:

Maliye Politikası | Hukuk ve İktisat

Dergi:

Iğdır Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Issue 10, pp.35-46

Belge Tipi:

Makale

Yayın Tarihi:

12/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001305466

pISSN:

2459-0584