TITLE

YAPI KOOPERATÄ°FLERÄ° VE 5520 SAYILI KURUMLAR VERGÄ°SÄ° KANUNU

AUTHOR(S)
Güney, Selami
PUB. DATE
June 2009
SOURCE
Ekev Academic Review;Summer2009, Vol. 13 Issue 40, p373
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Housing cooperatives are the organizations which have played important roles in meeting the housing needs of people. The houses which was built through the housing cooperative method are still the main attractions of the cities where they have been built. For example, Gaziemir Housing Construction Cooperatives in İzmir, Batıkent Housing Construction Cooperatives in Ankara, Ataşehir Housing Construction Cooperatives in İstanbul and Yenişehir and Dadaşkent Housing Construction Cooperatives in Erzurum stand as the examples of planned urbanization. The importance of housing cooperatives in Turkey can be clearly understood when considering the reasons mentioned above. Since the tax system hasn't been established completely in our country, as in the other developing countries, the changes made in the tax laws have been affecting negatively not only the housing cooperatives but also the other sectors. As the number and frequency in the changes increase, correspondingly the problems increase. In this study, the importance of housing cooperatives has been emphasized and they have been evaluated in terms of corporation tax law numbered 5520.
ACCESSION #
48217219

 

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