Abstract:

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

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