TAX EXEMPTIONS IN COOPERATIVES – RISTURN CALCULATION AND ACCOUNTING

In this study, the tax liability problems experienced by cooperatives, what is tax exemption, in which case the tax exemption will occur, the subject is conveyed by giving examples of the calculation of return in line with the law. As it is known, preventive medicine is much cheaper and easier than the treatment process. In this regard, it is aimed to guide cooperatives not to fall into a wrong situation in terms of tax, with examples of correct calculation and accounting, and examples suitable for various issues encountered in real life are given. Keywords: cooperatives, income tax – corporate tax exemptions, risturn kooperatifler, vergi muafiyeti, vergi istisnası, risturn,