Kooperatiflerin Hukuki Statüsü ve Vergiler Karşısındaki Durumu

Abstract

In this work particularly the legal status and situation against taxes of agricultural aimed cooperatives were
examined. Moreover, cooperative systems in some other countries were tried to examine in this work as weil. It was
bonefilted from several publications and legislations concering with this issue. Cooperatives are corporations established
especially for social aims and should be supported. In this respect the advantages that make cooperatives dinstinctive
from other corparations are being free of several taxes. Establishments and İmplementation of cooperatives are arranged
by three kinds of laws. In addition to these issues, tax issues are placed in some tax issues, particulary corporate income
tax and income tax. Cooperatives have been free from some taxes in several forms and conditions. In spite of these
exemption, it can be said that the most sufferieg tax is the corporate income tax. Problems come across by cooperatives
are not just ones caused by taxes. Legistations, educations, financing, head organisation and deficiency in inspections
could be said. In order to stronghten the cooperatives, which is fundamental for being organized of producers, it
necessary to rearrange all cooperaives activities with one laur and exemption against corporate income taxes; particulary
dealing with cooperatives law once again.