KOOPERATİFLERE YÖNELİK MALİ TEŞVİKLER
Küçük Resim Yok
Tarih
2024
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Akademik Çalışmalar Derneği
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Üyeleri arasında ekonomik, sosyal ve kültürel yardımlaşmayı sağlamak amacıyla kurulan kooperatifler, Dünyada ve Türkiye’de geniş bir uygulama alanına sahiptir. Ülkemizde kooperatifler Türk Ticaret Kanununa göre, ticaret şirketleri arasında sayılmıştır. Diğer taraftan kooperatifler ya 1163 sayılı Kooperatifler Kanununa ya da kendi özel kanunlarına göre kurulmaktadır. Kooperatiflere, Kooperatifler Kanunu ve vergi kanunları uyarınca bir takım vergisel ve diğer mali nitelikli teşvikler ve kolaylıklar sağlanmış bulunmaktadır. Bu makalede; ülkemizde kurulan kooperatiflere, gerek Kooperatifler Kanunu, gerekse vergi kanunları ile sağlanan vergi ve benzeri mali kolaylıklar açıklanarak, eleştiri ve öneriler sunulacaktır.
Cooperatives are established to provide economic, social and cultural cooperation among their members, have a wide application area in the world and in Turkey. In Turkey, cooperatives are counted among trading companies according to the Turkish Commercial Code. On the other hand, cooperatives are established either according to the Cooperatives Code No. 1163 or according to their own codes. Cooperatives have been provided with some tax and other fiscal incentives and facilities in accordance with the Cooperatives Code and tax regulations. In this article, the tax and other fiscal benefits provided by the Cooperatives Code and tax regulations will be explained and criticism suggestions will be made.
Cooperatives are established to provide economic, social and cultural cooperation among their members, have a wide application area in the world and in Turkey. In Turkey, cooperatives are counted among trading companies according to the Turkish Commercial Code. On the other hand, cooperatives are established either according to the Cooperatives Code No. 1163 or according to their own codes. Cooperatives have been provided with some tax and other fiscal incentives and facilities in accordance with the Cooperatives Code and tax regulations. In this article, the tax and other fiscal benefits provided by the Cooperatives Code and tax regulations will be explained and criticism suggestions will be made.
Açıklama
Anahtar Kelimeler
ticaret şirketi, kooperatif, vergi, mali teşvikler, trading company, cooperative, tax, fiscal incentives
Kaynak
Scientific Journal of Finance and Financial Law Studies
WoS Q Değeri
Scopus Q Değeri
Cilt
4
Sayı
2
