Tax advantages in non-profit organizations: A research in agricultural credit cooperatives

Agricultural Credit Cooperatives (TKK), which operates in Turkey to contribute to agricultural production, to encourage farmers in agricultural production by providing financial support and other agricultural supports, to meet agricultural input needs and to support the economic and social development of the society, basically aims to strengthen Turkish agriculture. This situation necessitates the tax support of TKK by the public authority. In this context, we can list the aims of the study as determining the effect of tax advantages granted to TKK on profitability performance, determining the awareness, opinions and suggestions of TKK personnel and TKK partners about the tax advantages granted to TKK. In this context, a survey study was carried out. The tax advantages granted to TKK have been examined through Mersin Regional Union due to the opportunity to access data. In this context, the tax exemptions and exemptions granted to the TKK Mersin Regional Union for corporate tax, value added tax, banking and insurance transactions tax have a statistically significant and positive effect on the institution's net profit for the period, return on assets ratio and return on equity ratio in the 2010-2021 period. effect has been found. In the survey study, it was concluded that the tax advantages of the TKK personnel, who participated in the survey, contributed to the financial statements of TKK, but that the TKK partners were not aware of these financial statements and tax advantages, and they did not feel the tax advantages provided economically. TKK partners want tax advantages to contribute directly to them.