Derneklere bağlı iktisadi işletmelerde muhasebe ve vergilendirme düzeni
Abstract
Ülkemizde Sivil Toplum Kuruluşları ve Derneklerin faaliyetlerini sürdürebilmesi ve geliştirebilmesi için; kurumsal, dinamik ve katılımcı olma ihtiyacı her geçen zaman ve ortamda daha fazla ihtiyaç duyulmaktadır. Bunların başında da dernekler gelmektedir. Dernekler; Sivil Toplum Örgütlenmeleri içerisinde önemli bir unsur olarak ortaya çıkmaktadır. Sivil toplum, kendine has gelişme dinamiğine sahip, devlet kurumlarından bağımsız, kendini yönlendirebilen hak ve özgürlüklerini savunabilen topluluklardır. Günümüzde sivil toplum kuruluşları ülkemizde ve dünyanın her bölgesinde insanlığa hizmet etmekte, başarılı çalışmalar yapmaktadırlar. Dernekler ekonomik güçlerinden dolayı üçüncü sektör olmalarının yanında, sivil toplumu meydana getiren bireylerin çalışma kabiliyetlerinden ötürü gönüllü kuruluşlar, devlet otoritesinden özgür bir yapıya sahip olmaları sebebiyle devlet dışı kuruluşlar ve üyeleri arasında kar paylaşma amacı olmadığından ötürü kar amacı gütmeyen kuruluşlar olarakta adlandırılmaktadır. Derneklerin gelir kaynaklarının başında bağış ve yardımlar gelmektedir. Fakat kuruluş tüzüklerinde yer alan amaçlarını yerine getirmekte zorlandıkları için gelirlerini artırıcı faaliyetlere girişmişlerdir. Bunların başında da ticari işletme faaliyetidir. Amaçları sebebiyle ticari işletme faaliyetinde bulunan derneklerde amaç ideal olmakla beraber, amaca ulaşabilmek içinde gelire, gelir elde etmek içinde ticari işletme işletmeye yönelen derneklerde ideal amaçda ortadan kalkmamaktadır. Genel menfaate yönelik faaliyette derneklerin ticari işletme işletmeleri durumunda, dernekler tacir olmamakta, işletmiş oldukları ticari işletme tacir sıfatı kazanmakta iken, derneklerin ticari işletme işletmesi durumunda dernekler tacir sayılmakla beraber tacire uygulanan hükümlere tabi olmaktadırlar. Anahtar Kelimeler: Dernekler, Ticari İşletme, Tacir
In our country, need to be more corporate, effective and participant has been felt even more for associations and non-governmental organizations, day by day. Associations are one the principal component of civil society.Civil society expresses a social domain, independent from the state, which has a distinctive growth dynamic, a corporate structure to decide and to resolve disputes. Actually, our non-governmental organizations, serves to the humanity and realizes successful missions, not only in our country howeverthroughout the world. Associations are called as 'third sector' referring to their economic potential, as 'voluntary agency' referring to the working understanding of individuals which constitutes the civil society, as 'non-governmental organizations' referring to their structure which is independent from the state and as 'non-profit organization' referring to their formation which has no purpose to share to the profit between their members, nowadays. The principal source of income for associations are donations and aids. However, they have been oriented to trade activities to bring-in because they are slogging on to realize the objectives determined in their standing rules. The objective is ideal in the associations which operate business organization to arrive to their objectives. The ideal objective is not being lost for the associations which are faced to manage business organization to generate income and faced to income to arrive their objectives. When the associations oriented to general interests manage business organization, not this type of associations,however their business organization is respected as 'merchant'; besides, when the common associations manage business organization, they are respected as merchant and the rulings relating to merchant are applied to them. Keywords: Associations, Commercial Business, Trader
In our country, need to be more corporate, effective and participant has been felt even more for associations and non-governmental organizations, day by day. Associations are one the principal component of civil society.Civil society expresses a social domain, independent from the state, which has a distinctive growth dynamic, a corporate structure to decide and to resolve disputes. Actually, our non-governmental organizations, serves to the humanity and realizes successful missions, not only in our country howeverthroughout the world. Associations are called as 'third sector' referring to their economic potential, as 'voluntary agency' referring to the working understanding of individuals which constitutes the civil society, as 'non-governmental organizations' referring to their structure which is independent from the state and as 'non-profit organization' referring to their formation which has no purpose to share to the profit between their members, nowadays. The principal source of income for associations are donations and aids. However, they have been oriented to trade activities to bring-in because they are slogging on to realize the objectives determined in their standing rules. The objective is ideal in the associations which operate business organization to arrive to their objectives. The ideal objective is not being lost for the associations which are faced to manage business organization to generate income and faced to income to arrive their objectives. When the associations oriented to general interests manage business organization, not this type of associations,however their business organization is respected as 'merchant'; besides, when the common associations manage business organization, they are respected as merchant and the rulings relating to merchant are applied to them. Keywords: Associations, Commercial Business, Trader
Description
Keywords
İşletme, Dernekler, Muhasebe, Business Administration, Ticari işletmeler, Associations, Accounting, Tüccar, Commercial institutes, Vergilendirme, Merchant, Taxation, Vergiler, Taxes