Publication: Konut yapı kooperatiflerine tanınan teşviklerin konut yapı kooperatiflerinin gelişimine etkileri
Abstract
KONUT YAPI KOOPERATİFLERİNE TANINAN TEŞVİKLERİN KONUT YAPI KOOPERATİFLERİNİN GELİŞMİNE ETKİLERİ Konut yapı kooperatifleri; kendi imkânlarıyla konut sahibi olamayan bireylere karşılıklı yardım, dayanışma ve kefalet unsurlarıyla maliyetine konut sahibi olma imkânı sağlayan kooperatif türüdür. Konut yapı kooperatiflerin de amaç kâr elde etmek değil ortaklarının barınma ihtiyacını karşılamaktır. Bu çalışmanın amacı; konut yapı kooperatiflerinin teşvik edilmesinin sebepleri ve yapılan teşviklerin kooperatifleşmeye etkilerinin ne boyutta olduğunun anlaşılabilmesidir. Kooperatifler sosyal sınıflar arasında dengenin sağlamasında zayıf kalanların kuvvetlilere karşı eksik yönlerini giderici bir rol oynadığı gibi, üyelerinin ekonomik sorunları yanında sosyal sorunlarının da çözümlenmesini sağlayarak ekonomik kuruluşlar olmaları yanında birer sosyal kuruluş olduklarını da kanıtlamışlardır. 1950 yılından itibaren sanayideki gelişmeler doğrultusunda kırsal kesimden kentlere yoğun göçlerin gerçekleşmesi kentlerde konut sorununun ortaya çıkmasına neden olmuştur. Konut sorununun çözüme kavuşturulmasında alternatif olan konut yapı kooperatifleri Devlet tarafından gerek çeşitli vergi kanunlarıyla gerekse de belediyelerden arsa tahsisleriyle desteklenmişlerdir. Konut yapı kooperatiflerine, kurumlar vergisi, emlak vergisi, katma değer vergisi, veraset ve intikal vergisi, belediye gelirleri ve Kooperatifler Kanunları’yla çeşitli muafiyet ve istisnalar sağlanmıştır. Ayrıca, konut yapı kooperatiflerinin en önemli sorunlarından olan arsa temini ve finansman sorunları; Gecekondu Kanunu, Arsa Ofisi Kanunu, Devlet İhale Kanunu, Kamulaştırma Kanunu ve Toplu Konut Kanunları ile önemli ölçüde azaltılmıştır. 1984 yılında çıkarılan Toplu Konut Kanunu ile konut yapı kooperatiflerine kredi verilmeye başlanması konut yapı kooperatiflerinin sayılarında çok önemli artışlar gerçekleşmesini sağlamıştır.
EFFECTS OF ENCOURAGEMENTS RECOGNİZED FOR DWELLING CONSTRUCTION COOPERATIVES INTO DEVELOPMENT OF COOPERATIVES Dwelling construction cooperatives is the cooperative type, providing being owner of dwelling with cost price, mutual help, solidarity and suretyship matters for individuals, who can not be owner of dwelling with their own opportunities. Dwelling construction cooperatives aim not to obtain profit, but to meet sheltering requirement of associates. Purpose of this study is to understand reasons of dwelling constructıon cooperatives encouragement and effects of performed encouragements on the cooperative system. Cooperatives prove that they are social institutions by providing solution of social problems besides economical problems of their members as well as it plays role for removing deficient aspects of weak ones against strong ones for providing the balance among social classes. Performance of intense immigration from rural area to the cities according to industrial developments since 1950 causes the occurrence of dwelling problem in the cities. Dwelling construction cooperatives, being alternative for solution of dwelling problem, are supported by state through various tax laws and also by Municipalites through land allotments. Institutions tax, real estate tax, value added tax, inheritance and transfer tax, municipal incomes and various and exceptions are provided by Cooperatives Laws. Furthermore, Supply of land and financial problems, one of the most important problems of dwelling construction cooperatives have been decreased considerably through Shanty Law, Land Office Law, Governmental Tender Law, Nationalization Law and Mass Housing Law, issued in 1984, provides performance of important increments in the numbers of dwelling construction cooperatives.
EFFECTS OF ENCOURAGEMENTS RECOGNİZED FOR DWELLING CONSTRUCTION COOPERATIVES INTO DEVELOPMENT OF COOPERATIVES Dwelling construction cooperatives is the cooperative type, providing being owner of dwelling with cost price, mutual help, solidarity and suretyship matters for individuals, who can not be owner of dwelling with their own opportunities. Dwelling construction cooperatives aim not to obtain profit, but to meet sheltering requirement of associates. Purpose of this study is to understand reasons of dwelling constructıon cooperatives encouragement and effects of performed encouragements on the cooperative system. Cooperatives prove that they are social institutions by providing solution of social problems besides economical problems of their members as well as it plays role for removing deficient aspects of weak ones against strong ones for providing the balance among social classes. Performance of intense immigration from rural area to the cities according to industrial developments since 1950 causes the occurrence of dwelling problem in the cities. Dwelling construction cooperatives, being alternative for solution of dwelling problem, are supported by state through various tax laws and also by Municipalites through land allotments. Institutions tax, real estate tax, value added tax, inheritance and transfer tax, municipal incomes and various and exceptions are provided by Cooperatives Laws. Furthermore, Supply of land and financial problems, one of the most important problems of dwelling construction cooperatives have been decreased considerably through Shanty Law, Land Office Law, Governmental Tender Law, Nationalization Law and Mass Housing Law, issued in 1984, provides performance of important increments in the numbers of dwelling construction cooperatives.