30 Haziran 2019 Dergi makalesi Açık Erişim

ÇETİN, ABDURRAHMAN; Turgut, Murat

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    "description": "<p>&Ouml;deme sistemlerinin geli\u015fmesiyle birlikte<br>\nt&uuml;m piyasa akt&ouml;rleri i&ccedil;in d&uuml;\u015f&uuml;k risk ve maliyet,<br>\ndaha etkin ve h\u0131zl\u0131 takas s&uuml;reci, mali kurum suistimallerini<br>\nte\u015fhis imk&acirc;n\u0131 ve sistemik riski azaltma,<br>\nuluslararas\u0131 entegrasyonu kolayla\u015ft\u0131rma, her<br>\nkesimin ula\u015fabildi\u011fi bir mekanizma ile end&uuml;stri<br>\nstandard\u0131n\u0131n olu\u015fturulmas\u0131 anlamlar\u0131nda &ouml;nemli<br>\nrol &uuml;stelenen Merkezi Saklama (Kay\u0131t) Kurulu\u015flar\u0131n\u0131n<br>\n&ouml;nemi daha da artm\u0131\u015ft\u0131r. Bu &ccedil;al\u0131\u015fmada teminat<br>\nmektuplar\u0131 \u015farta ba\u011fl\u0131 ve taahh&uuml;t i&ccedil;eren bir &ouml;deme<br>\nemri olarak de\u011ferlendirilmi\u015f ve teminat mektuplar\u0131na<br>\n&ouml;zg&uuml; sorunlar\u0131n &ccedil;&ouml;z&uuml;m&uuml;ne ili\u015fkin Merkezi<br>\nKay\u0131t Kurulu\u015fu A.\u015e. (MKK) b&uuml;nyesinde geli\u015ftirilen<br>\nelektronik teminat mektubu &ccedil;&ouml;z&uuml;m &ouml;nerisi detaylar\u0131yla<br>\na&ccedil;\u0131klanm\u0131\u015ft\u0131r. &Ouml;nerilen MKK Elektronik<br>\nTeminat Mektubu Sistemi ile teminat mektuplar\u0131n\u0131n<br>\nihra&ccedil; a\u015famas\u0131ndan, tedav&uuml;l&uuml;ne, saklanmas\u0131na,<br>\n&ouml;denmesine, uluslararas\u0131 piyasalarda kullan\u0131labilmesine<br>\nkadar her a\u015faman\u0131n elektronik ortamda<br>\nyap\u0131labilmesi m&uuml;mk&uuml;n hale getirilmi\u015ftir.</p>", 
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      "issue": "369", 
      "pages": "94-111", 
      "title": "Vergi Sorunlar\u0131 Dergisi"
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    "keywords": [
      "Banka Teminat Mektuplar\u0131", 
      "Kontrgaranti", 
      "Elektronik Teminat Mektubu", 
      "Lehtar", 
      "Muhatap"
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    "language": "tur", 
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    "publication_date": "2019-06-30", 
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    "title": "Teminat Mektuplar\u0131na Alternatif \u00c7\u00f6z\u00fcm: Elektronik Teminat Mektubu"
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