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Uluslararasi Ödeme Sekillerinde Bankalarca Alinan Komisyon Ve Vergi Üzerine Elestirel Bir Yaklasim

Author

Listed:
  • Hatice YURTSEVER

    (Celal Bayar Üniversitesi Salihli Meslek Yüksekokulu, Dis Ticaret Programi)

Abstract

Uluslararasi ticarette ödeme sekillerinden, akreditifli ödeme ve vesaik karsiligi ödeme yöntemleri kullanilarak, ithalatci ve ihracatci arasinda ortaya cikabilecek sorunlar önlenmeye calisilmaktadir. Bu ödeme yöntemlerini kullanarak dis ticarete aracilik eden bankalar, yaptiklari bu hizmet nedeniyle cesitli miktarlarda komisyon ve komisyon üzerinden vergi almaktadirlar. Uygulamada, komisyon miktarlari ile ilgili yeknesak kurallar olmamasindan hareketle zaman zaman bankalarca haksiz komisyon ve vergi alindigi yönünde elestiriler yapilmaktadir. Calismada, alinan komisyon ve vergilerin, dis ticaret islemlerinin taraflari olan ithalatci-ihracatci ile her iki tarafin bankalari arasinda cesitli anlasmazliklara yol acmasi nedeniyle, bunlarin önlenmesinde Milletler arasi Ticaret Odasi’ nin yeri ve önemi belirtilerek, cesitli uygulama örnekleri cercevesinde konuya iliskin cözüm önerileri getirilmeye calisilacaktir.

Suggested Citation

  • Hatice YURTSEVER, 2010. "Uluslararasi Ödeme Sekillerinde Bankalarca Alinan Komisyon Ve Vergi Üzerine Elestirel Bir Yaklasim," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 10(3), pages 855-869.
    • Handle: RePEc:ege:journl:v:10:y:2010:i:3:p:855-869
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