Interpretation of taxes in the context of the cooperatives an evaluation for Turkey

Collaborations, created to provide basic needs such as food, clothing and shelter for individuals' daily life in a more efficient and rational way, were the foundations of cooperatives. Industrial revolution provided the rising and extensive of the modern cooperative movement in the 19th century. Cooperative movement in Turkey was held during the Ottoman Empire period with Mithat Pasha -"Memleket Sandıkları" and Republic Era period with Ataturk who was the first member of the Cooperative named as "Ankara Memurin Erzak Kooperatifi". Since the first years of the Republic Era period, the legislative arrangements have been made in order to enable the cooperatives to become active in the economy at the desired level by taking into account the principles and objectives of the cooperatives. These legislative arrangements have raised polemical and open-ended cases, particularly in tax law. This study covers the opinions and recommendations related with what are non-partner transactions, partner transactions and how to apply economic enterprise based on the exemption conditions of cooperatives. Furthermore, solutions for the problems encountered in the application within cooperative special laws, value added tax and other tax and duty laws are explained.