Kar amacı gütmeyen kuruluşlar ve derneklerde muhasebe süreçleri ve uygulama örneği: Marmara Yelken Kulübü Derneği
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2014
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Abstract
Dünyada, kar amacı gütmeyen kuruluş kavramı hem tartışılmakta hem de gelişmektedir. Bir ekonomide ticari ve sınaî isletmeler dışında kalan birtakım isletmeler faaliyetlerini çeşitli sosyal sorunları çözmek ya da topluma bazı sosyal faydalar sağlamak amacıyla yürütürler. Bu tür işletmeler için öncelikli amaç kar elde etmek değil ürünlerini ya da hizmetlerini sundukları hedef kitleye çeşitli faydalar ve doygunluklar sağlamak ve bu doygunluğun düzeyi ya da yaygınlığını maksimize etmektir. Kar amacı güden organizasyonlar ve devlet sektöründen sonra 'Üçüncü Sektör' adıyla da tanımlanan bu kuruluşlara 'Kar Amacı Gütmeyen Kuruluşlar' adı verilir. Kar amacı gütmeyen kuruluşların çatısını oluşturan dernekler; spor, eğitim, sağlık, hukuk, sosyal hizmetler, çevre, kültür, toplumsal gelişme gibi birçok konuyla ilgilidirler. Ülkemizde, 1967 yılında, bu üçüncü sektör kuruluşlarına vergi muafiyeti tanınabilme imkânı getirilmiş, bu uygulama maliye bilimi çerçevesinde pek çok tartışmalara konu olmuş ve söz konusu muafiyet kapsamı daraltılmıştır.
Today, the concept of nonprofit organizations are discussed and also enhanced in all around the world. Organizations in an economy other than commercial and industrial enterprises conduct their business in order to solve some social issues and to provide some social benefits to the society. Primary purpose of these organizations is providing various benefits and saturations to their target audience and also maximize their saturation level or prevalence rather than to make a profit. These organizations which are called as 'nonprofit organizations' are also defined as the 'third sector' after profit organizations and public sector respectively. Associations which form the roof of nonprofit organizations are interested in various fields like sports, education, health, law, social services, environment, culture, social developments and so on. In our country, these 'third sector' organizations started to be exempt from taxation in 1967, however this implementation has been the subject of many discussions and finally scope of this exemption was narrowed.
Today, the concept of nonprofit organizations are discussed and also enhanced in all around the world. Organizations in an economy other than commercial and industrial enterprises conduct their business in order to solve some social issues and to provide some social benefits to the society. Primary purpose of these organizations is providing various benefits and saturations to their target audience and also maximize their saturation level or prevalence rather than to make a profit. These organizations which are called as 'nonprofit organizations' are also defined as the 'third sector' after profit organizations and public sector respectively. Associations which form the roof of nonprofit organizations are interested in various fields like sports, education, health, law, social services, environment, culture, social developments and so on. In our country, these 'third sector' organizations started to be exempt from taxation in 1967, however this implementation has been the subject of many discussions and finally scope of this exemption was narrowed.
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Maliye, İşletme, Dernekler, Finance, Kar amacı gütmeyen kuruluşlar, Business Administration, Associations, Muhasebe, Non-profit organizations, Vergi muafiyeti, Accounting, Tax exemption, Vergiler, Taxes
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125