THE EXAMINATION OF VENTURE CAPITAL INVESTMENT TRUSTS IN TERMS OF TAX LEGISLATION AND INVESTMENT STRATEGIES

Basit Öğe Kaydı
dc.contributor.authorEskin, İlknur
dc.date.accessioned2024-06-12T10:04:41Z
dc.date.available2024-06-12T10:04:41Z
dc.date.issued2023
dc.departmentTrakya Üniversitesien_US
dc.description.abstractThe legal infrastructure of venture capital investment trusts in Turkey has been enacted with the amendments made in the Capital Markets Law No. 6362. Within the scope of the law, partnerships that mainly invest their capital to venture capital investments are defined as "venture capital investment trusts". Venture capital investment trusts (VCIT) make significant contributions to the introduction of new technologies to the economy by investing directly or indirectly in ventures. The purpose of this study is to examine the legal regulations made in the Turkish tax system for VCITs and the investment strategies implemented by VCITs. In the study, document analysis, which is one of the qualitative research methods, was used. Laws and annual reports, which are data sources, were evaluated in accordance with the content analysis method. The study consists of two parts. In the first part, the situation of VCITs against tax laws is discussed. In the latter part, the 2021 annual reports of publicly quoted VCITs were analyzed using the MAXQDA 2020 qualitative data analysis program and the investment strategies of the companies were evaluated. In the study, it has been determined that significant tax advantages are provided to VCITs with the regulations made in the tax legislation. In addition, the results of qualitative data analysis demonstrate that VCITs mainly invest in technology & innovation-based domestic ventures in line with their targets and strategies.en_US
dc.identifier.doi10.26468/trakyasobed.1220335
dc.identifier.endpage136en_US
dc.identifier.issn1305-7766
dc.identifier.issn2587-2451
dc.identifier.issueÖzelen_US
dc.identifier.startpage119en_US
dc.identifier.trdizinid1201131en_US]
dc.identifier.urihttps://doi.org/10.26468/trakyasobed.1220335
dc.identifier.urihttps://search.trdizin.gov.tr/yayin/detay/1201131
dc.identifier.urihttps://hdl.handle.net/20.500.14551/12981
dc.identifier.volume25en_US
dc.indekslendigikaynakTR-Dizinen_US
dc.language.isoenen_US
dc.relation.ispartofTrakya Üniversitesi Sosyal Bilimler Dergisien_US
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.titleTHE EXAMINATION OF VENTURE CAPITAL INVESTMENT TRUSTS IN TERMS OF TAX LEGISLATION AND INVESTMENT STRATEGIESen_US
dc.typeArticleen_US

Dosyalar

Koleksiyon

TR-Dizin İndeksli Yayınlar Koleksiyonu
Trakya Üniversitesi Sosyal Bilimler Dergisi