Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey)
Cooperatives are regarded as the third sector in line with the private and the public sectors in most countries. According to Turkey National Cooperatives Union’s by 2004 there are 58 414 cooperatives and 7 544 872 cooperative members both in rural and urban cooperatives in Turkey. Therefore, the co...
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| Format: | Article |
| Language: | deu |
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Celal Bayar University
2006-01-01
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| Series: | Yönetim ve Ekonomi |
| Subjects: | |
| Online Access: | http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C13S22006/OMK.pdf |
| _version_ | 1797908982273146880 |
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| author | O. Murat KOÇTÜRK |
| author_facet | O. Murat KOÇTÜRK |
| author_sort | O. Murat KOÇTÜRK |
| collection | DOAJ |
| description | Cooperatives are regarded as the third sector in line with the private and the public sectors in most countries. According to Turkey National Cooperatives Union’s by 2004 there are 58 414 cooperatives and 7 544 872 cooperative members both in rural and urban cooperatives in Turkey. Therefore, the cooperatives in Turkey are supported by the government with various instruments such as tax exemptions and reductions. In this paper, taxation on cooperatives and their implementation on cooperative sector were examined. Being an important instrument of social economy, cooperatives undertake significant roles in EU countries. It is thought that those exemption and redections on cooperative sector would make a considerable contribution to the Turkish cooperative movement. |
| first_indexed | 2024-04-10T11:01:18Z |
| format | Article |
| id | doaj.art-b9bfd81e86b2409e937b7c9925f0301c |
| institution | Directory Open Access Journal |
| issn | 1302-0064 |
| language | deu |
| last_indexed | 2024-04-10T11:01:18Z |
| publishDate | 2006-01-01 |
| publisher | Celal Bayar University |
| record_format | Article |
| series | Yönetim ve Ekonomi |
| spelling | doaj.art-b9bfd81e86b2409e937b7c9925f0301c2023-02-15T16:19:42ZdeuCelal Bayar UniversityYönetim ve Ekonomi1302-00642006-01-01132119136Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey)O. Murat KOÇTÜRKCooperatives are regarded as the third sector in line with the private and the public sectors in most countries. According to Turkey National Cooperatives Union’s by 2004 there are 58 414 cooperatives and 7 544 872 cooperative members both in rural and urban cooperatives in Turkey. Therefore, the cooperatives in Turkey are supported by the government with various instruments such as tax exemptions and reductions. In this paper, taxation on cooperatives and their implementation on cooperative sector were examined. Being an important instrument of social economy, cooperatives undertake significant roles in EU countries. It is thought that those exemption and redections on cooperative sector would make a considerable contribution to the Turkish cooperative movement.http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C13S22006/OMK.pdfKooperatifVergiKooperatiflerin VergilendirilmesiKooperatif KanunuVergi MuafiyetiCooperativeTaxCooperatives TaxationCooperative LegislationTax Exemption |
| spellingShingle | O. Murat KOÇTÜRK Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) Yönetim ve Ekonomi Kooperatif Vergi Kooperatiflerin Vergilendirilmesi Kooperatif Kanunu Vergi Muafiyeti Cooperative Tax Cooperatives Taxation Cooperative Legislation Tax Exemption |
| title | Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) |
| title_full | Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) |
| title_fullStr | Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) |
| title_full_unstemmed | Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) |
| title_short | Türkiye’de Kooperatiflerin Vergilendirilmesi(Taxation on Cooperatives In Turkey) |
| title_sort | turkiye de kooperatiflerin vergilendirilmesi taxation on cooperatives in turkey |
| topic | Kooperatif Vergi Kooperatiflerin Vergilendirilmesi Kooperatif Kanunu Vergi Muafiyeti Cooperative Tax Cooperatives Taxation Cooperative Legislation Tax Exemption |
| url | http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C13S22006/OMK.pdf |
| work_keys_str_mv | AT omuratkocturk turkiyedekooperatiflerinvergilendirilmesitaxationoncooperativesinturkey |