The evaluation of keeping records in agricultural farms with regard to Turkey's agriculture and economy: the case of Tekirdağ province

Agriculture is an indispensable sector that is one of the leading economic factors all over the world with its sustainability of the country's population, its contributions to the economy, employment and national income. If a country's agriculture is not given due importance, it cannot be expected to develop economically. With the capital-intensive developments in the agricultural sector, agricultural accounting has gained more importance for agricultural farms. In agricultural farms, accounting records should be kept as in other holdings. However, due to the fact that the majority of the agricultural farms in Turkey are small and family farms and there is no legal obligation for these farms to keep accounting records, they do not keep accounting records. In this context, 182 agricultural farms engaged in agricultural and animal husbandry were interviewed in Tekirdağ. Using the collected data, economic analyzes of these enterprises were made. In addition, the agricultural subsidies obtained by these farms and taxes and deductions paid by the farmers were compared and gross production values, average efficiency values and efficiency standards were examined. This study reveals that the taxes and deductions paid by the farms are far above the subsidies they receive, and that not only the net profit of most farms, but even the gross profit is negative. In addition, the fact that farmers do not keep accounting records causes them not to deduct the value added tax for all their expenses. Another benefit of keeping an accounting record is to reveal this situation if there is a potential tax. According to the results, if the government does not make some efforts to improve agricultural supports by taking some precautions, the situation of agricultural enterprises, which have negative economic conditions, can get worse. Keywords: Accounting Records, Subsidies, Taxes and Deductions, Costs, Product.