Türk tarım hukukunda yeni örgütlenme modeli önerisi: çiftçi tipi anonim ortaklıklar
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Tarih
2022
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Yayıncı
İstanbul Bilgi Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
ÖZET: Bu tezde, Türk tarımında yapısal bir sorun olan tarımsal işletmelerin küçük ve parçalı yapısına, kooperatiflerin bir çözüm olamayacağının altı çizilerek, anonim ortaklıkların kurum ve ilkeleri aracılığıyla ve toprağın doğal varlık niteliği ön planda tutularak ekolojik bakış açısıyla, “Çiftçi Tipi Anonim Ortaklık” modeli çözüm olarak sunulmuştur. Birinci bölümde Türkiye'deki tarımsal işletmelerin durumu açıklanmış ve işletmeleri örgütlemede kooperatifleşme politikasına eleştiriler getirilmiştir. Kooperatiflerin temel ilke ve kurumları üzerinden Türkiye’deki tarımsal işletmelerin yapısal sorunlarına neden ve nasıl çözüm olunamadığı açıklanmış, ülkemizde yeni bir tarımsal işletme modeline olan ihtiyaç dile getirilmiş ve sermaye şirketlerinin, ihtiyaç olan tarımsal işletme modelini oluşturabilecek örgütlenme tipi olduğu ve getireceği olası faydalar belirtilmiştir. İkinci bölümdeyse sermaye şirketlerinden anonim ortaklığın yeni bir tarımsal işletme yaratma amacımızla örtüşen yönleri üzerinde durulmuş ve adını “Çiftçi Tipi Anonim Ortaklık” koyduğumuz modelin sermaye oluşumu, faaliyet konusu, yönetim kurulu yapısı açıklanmış ve öneriler getirilmiştir. Bu kapsamda ÇAO’nun sermayesinin tarım arazileri üzerinde şirket lehine intifa hakkı kurularak oluşturulmasının faydalı olacağı düşünülmüştür. Arazilerin bütünleştirilmesiyle sağlanacak verimlilikle birlikte ÇAO’nun ekolojik kazanımlar da sağlaması için şirketin işletme konusu “onarıcı tarım” olarak belirlenmiştir. Üçüncü bölümdeyse “Çiftçi Tipi Anonim Ortaklık Modeli”nin Türkiye’de tarımsal işletmeleri örgütleme politikası olarak benimsenebilmesi için devlet ve toplum desteği oluşturulması ve TTK’de ek madde düzenlemesi yapılması önerilmiştir. Bu madde düzenlemesinin yapılmasındaki kamu yararı amacı ekonomik ve ekolojik yönden açıklanmıştır. Devletin ÇAO’ya sağlayacağı destek vergisel muafiyetler üzerine kurulmuş, bunun ön koşulu olarak ÇAO’nun işlediği arazilerde onarıcı tarım yapılıp yapılmadığının tespit edilmesi gerektiği belirtilmiştir. Nakdi sermaye ihtiyacının yoğun hissedildiği ve toplum için gıda üretiminin yapıldığı tarımsal üretime, banka kredilerine alternatif olarak, toplumun da finansman sağlaması için kitlesel fonlama imkanına işaret edilmiştir. Tezin yazımında, öncelikle ÇAO modelinde kullanılan anonim ortaklık kurumları açıklanmış, ardından toprağın doğal varlık niteliği ve çiftçinin sosyal durumu dikkate alınarak “ekonomik ve ekolojik” yaklaşımla bu kurumların ÇAO’da nasıl olması gerektiği belirlenmiştir.
ABSTRACT: In this thesis, the "Farmer Type Joint Stock Company" model is presented as a solution to the small and fragmented structure of agricultural enterprises, which is a structural problem in Turkish agriculture, through the institutions and principles of joint stock companies. While creating this model, it was especially emphasized that cooperatives cannot be a solution to the structural problems of Turkish agriculture. Moreover this model is created from an ecological point of view by keeping the natural asset quality of the soil in the foreground. In the first part, the situation of agricultural businesses in Turkey is explained and the policy of cooperatives in organizing agricultural businesses has been criticized. Through the basic principles and institutions of cooperatives, it has been explained why and how the structural problems of agricultural businesses in Turkey cannot be solved, the need for a new agricultural business model in our country has been expressed, and capital companies are the type of organization that can create the agricultural business model needed and the possible benefits it will bring. In the second part, the overlapping aspects of joint stock companies with our aim to create a new agricultural business were emphasized and the capital formation, field of activity, and the structure of the board of directors of the model, which we named "Farmer Type Joint Stock Company", were explained and suggestions were made. In this context, it was thought that it would be beneficial to establish the capital of the FJSC on agricultural lands by establishing a usufruct right in favor of the company. In order for FJSC to provide ecological gains along with the efficiency to be achieved by integrating the lands, the company's business subject has been determined as "regenerative agriculture". In the third part, it is suggested to create state and community support and to make an additional article in the Turkish Commercial Code so that the "Farmer Type Joint Stock Company Model" can be adopted as a policy for organizing agricultural enterprises in Turkey. The purpose of public interest in the regulation of this article has been explained in terms of economic and ecological aspects. The support that the state will provide to the FJSC is based on tax exemptions, and it has been stated that as a prerequisite for this, it is necessary to determine whether regenerative agriculture is carried out on the lands cultivated by the FJSC. It was pointed out that, as an alternative to bank loans, the possibility of crowdfunding for the society to provide financing for agricultural production where the need for cash capital is felt intensely and food production is made for the society. In the writing of the thesis, first of all, the joint stock companies used in the FJSC model were explained, then it was determined how these institutions should be in the FJSC with an "economic and ecological" approach, taking into account the natural property of the soil and the social status of the farmer.
ABSTRACT: In this thesis, the "Farmer Type Joint Stock Company" model is presented as a solution to the small and fragmented structure of agricultural enterprises, which is a structural problem in Turkish agriculture, through the institutions and principles of joint stock companies. While creating this model, it was especially emphasized that cooperatives cannot be a solution to the structural problems of Turkish agriculture. Moreover this model is created from an ecological point of view by keeping the natural asset quality of the soil in the foreground. In the first part, the situation of agricultural businesses in Turkey is explained and the policy of cooperatives in organizing agricultural businesses has been criticized. Through the basic principles and institutions of cooperatives, it has been explained why and how the structural problems of agricultural businesses in Turkey cannot be solved, the need for a new agricultural business model in our country has been expressed, and capital companies are the type of organization that can create the agricultural business model needed and the possible benefits it will bring. In the second part, the overlapping aspects of joint stock companies with our aim to create a new agricultural business were emphasized and the capital formation, field of activity, and the structure of the board of directors of the model, which we named "Farmer Type Joint Stock Company", were explained and suggestions were made. In this context, it was thought that it would be beneficial to establish the capital of the FJSC on agricultural lands by establishing a usufruct right in favor of the company. In order for FJSC to provide ecological gains along with the efficiency to be achieved by integrating the lands, the company's business subject has been determined as "regenerative agriculture". In the third part, it is suggested to create state and community support and to make an additional article in the Turkish Commercial Code so that the "Farmer Type Joint Stock Company Model" can be adopted as a policy for organizing agricultural enterprises in Turkey. The purpose of public interest in the regulation of this article has been explained in terms of economic and ecological aspects. The support that the state will provide to the FJSC is based on tax exemptions, and it has been stated that as a prerequisite for this, it is necessary to determine whether regenerative agriculture is carried out on the lands cultivated by the FJSC. It was pointed out that, as an alternative to bank loans, the possibility of crowdfunding for the society to provide financing for agricultural production where the need for cash capital is felt intensely and food production is made for the society. In the writing of the thesis, first of all, the joint stock companies used in the FJSC model were explained, then it was determined how these institutions should be in the FJSC with an "economic and ecological" approach, taking into account the natural property of the soil and the social status of the farmer.
Açıklama
Anahtar Kelimeler
Tarım Hukuku, Tarımsal İşletmeler, Tarımsal Kooperatifler, Anonim Ortaklıklar, İntifa Hakkı, Agricultural Law, Agri Businesses, Agricultural Cooperatives, Joint Stock Company, Usufruct
