FINANCIAL ACTIVITY FEE IMPLEMENTATION IN PARTICIPATION BANKS A CRITICAL APPROACH

Abstract

It takes its place in the Turkish Banking system in terms of its increasing numbers and the services they provide.Participation banks, which have strengthened them thoroughly, will have a voice among the important actors of the financial sector in the future.continues its activities on its way.The Turkish Banking Sector, as a result of the legal regulations introduced after 2001,It has been less affected by the global economic crisis that started and is in the best position in terms of profitability in the economy.has become the industry. This sector, of which all transactions are recorded,Corporation tax; wages paid to employees, GV, BSMV, DV,It provides income to the economy by paying various tax-funds such as KKDF. This tax andIn addition to funds, banks, participation banks, capitalmarket intermediary institutions, investment trusts, financial leasing companies, factoring companies, authorizedinstitutions (currency kiosks), insurance and pension companies and other financial institutions.There is also an obligation to pay a fee called financial activity fees.