Vergi Yükümlükleri ve Avantajları Boyutuyla Dernekler, Vakıflar ve Bağışçıları

Abstract

Besides their effect on political structures of the countries, associations and foundations acting as the prominent representatives of non-governmental organisations that are among the market actors as the third sector together with public and private sector may affect the welfare of a society in proportion to their financial powers. Therefore, the main aim of this study is to examine the status of associations, foundations established in Turkey and tax payers donating to these, within the context of the tax legislation; to highlight their obligations and advantages; to determine whether the cost of these advantages are reasonable in terms of the treasury; to question whether the foundations and associations are exploited for personal financial interests; and to put the achieved result into use for the development of public policy.