| Summary: | Cooperatives are regarded as the third sector in line with the private and the public sectors in most countries. According to Turkey National Cooperatives Union’s by 2004 there are 58 414 cooperatives and 7 544 872 cooperative members both in rural and urban cooperatives in Turkey. Therefore, the cooperatives in Turkey are supported by the government with various instruments such as tax exemptions and reductions. In this paper, taxation on cooperatives and their implementation on cooperative sector were examined. Being an important instrument of social economy, cooperatives undertake significant roles in EU countries. It is thought that those exemption and redections on cooperative sector would make a considerable contribution to the Turkish cooperative movement.
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