@article{2018,title={TAXATION OF BONDS AND SHARES IN CAPITAL MARKETS},abstractNode={The fundamental function of financial markets is to transfer funds from savers to investors, companies or governments. In this respect, the capital markets carry out its transfer process by bringing together those who want to save money, and those who request funds. In addition it can be claimed that the capital market instruments play a key role for the effective and efficient function of this financial system. The variety of capital market instruments can be accepted as evidence that shows a major development in the capital markets. For this reason, the diversity surplus of capital market instruments may help saving owners to participate to the financial systems effectively by integrating their idle funds. In this study, the definition of share, share certificate and bond will be analysed and the taxation of income and profits which is earned on these securities by fully fledged legal person will be examined by taking into account the demand on these instruments.},author={Ahmet GÜNEŞ-- Şafak NARBAY},year={2018},journal={The Journal of Social Sciences}}