<span fr-original-class="customBullet" fr-original-style="font-size: 24px; line-height: 12px; vertical-align: middle; display: inline-block;" style="font-size: 24px; line-height: 12px; vertical-align: middle; display: inline-block; box-sizing: border-box;">•&nbsp; Media squeeze:&nbsp;At least three journalists were taken into custody and one editor-in-chief of a leading television network, Halk TV, was arrested last week due to the release of a call recording with a news source, which is said to be taken without consent.<ul fr-original-style="padding-inline-start: 20px;" style="padding-inline-start: 20px; margin-top: 0px; margin-bottom: 1em; box-sizing: border-box;"><li fr-original-style="" style="box-sizing: border-box;">Big picture:&nbsp;These arrests come amid increased pressure on the opposition and civil society.</li></ul>

Aposto World

The Turkey Third Sector Foundation (TÜSEV) recently published the 'Monitoring Matrix for a Enabling Environment for Civil Society Türkiye Report. The report provides detailed field studies and analyses on various aspects related to civil society organizations, ranging from violations of organizational and freedom of expression rights to audits and financial structures.According to the report, when analyzing the status of civil society organizations (associations and foundations) in Turkey, only 28.9% of them are in 'relatively good financial condition', while 51.8% are considered 'weak', and 19.3% are categorized as 'very weak'.Based on this data, the sustainability of 71.1% of civil society organizations in Turkey is under threat. Moreover, the report highlights that a significant portion of the civil society organizations considered to be in 'relatively good financial condition' are those that receive grants and financial support from foreign sources. This group includes organizations regulated by Law No. 7262 and subject to frequent audits, as well as civil society organizations that face challenges related to freedom of association and freedom of expression.Hence, the issue of taxation for civil society organizations, which strive to ensure their financial sustainability through individual and corporate donations, grants, and their own economic enterprises, deserves serious attention and discussion.The pressures on civil society organizations go beyond interference with freedom of association and freedom of expression, or financial and administrative controls. In Turkey, civil society organizations, despite being expected to be encouraged by the state for their financial sustainability in a democratic society, unfortunately, have to adhere to the same taxation regulations as for-profit companies. In addition to the injustice of granting tax amnesty to pro-government corporations almost every year and to citizens every few years, the relentless taxation of civil society organizations that work for the common good without profit is highly unfair.Apart from corporate tax and tax exemptions for grants and donations, civil society organizations pay VAT and withholding tax in almost exactly the same way as private companies. The only way for these organizations to benefit from any tax exemption or incentive is to obtain one of the "Public Benefit Association" or "Tax Exempt Foundation" statuses granted by the President. Very few associations (361) and foundations (323) are known to have these statuses, and an analysis of their distribution reveals that those working in the fields of health and education naturally constitute the majority. It is also widely believed that the political preferences of the government play a significant role in determining which organizations are granted these statuses. Interestingly, all associations and foundations that have been implicated in cases of nepotism, corruption, and abuse within government circles and the bureaucracy in recent years have at least one of these statuses. Similarly, many associations and foundations associated with businesspeople have been granted such status, ostensibly to promote commerce and entrepreneurship. However, predictably, no associations or foundations working in areas such as human rights, the rule of law, and democracy have been granted such status, and it is unlikely that they will be granted anytime soon.The civil society organizations we aim to discuss in this bulletin utilize grants and donations they receive from abroad to implement projects in their respective countries or regions, with a focus on socially beneficial purposes, such as human rights, democracy, environmental protection, and solidarity with refugees. All activities outlined in these projects are carefully planned through detailed cost-benefit analyses, aiming to achieve measurable and demonstrable results.Furthermore, strict guidelines are in place to ensure that the budgets submitted to grant agencies are not misused for personal gain or for unrealistic purposes.&nbsp;In countries with democratic regimes, accountability and transparency are top priorities when it comes to grants, especially from institutions such as the European Union, as these funds are essentially the money of taxpayers living in those countries. However, in Turkey, the grants received by civil society organizations, which are based on meticulously prepared budgets and activities prioritizing social benefit, are treated as the income of for-profit companies and subjected to the same taxation.These taxes include taxes paid on the salaries of civil society organization employees, social security institution tax, stamp tax, VAT, and excise tax on purchases, as well as withholding taxes on rent and royalty payments. The magnitude and variety of these taxes illustrate that grants provided by other countries and international organizations for social good are perceived as a source of state revenue in Turkey.In light of all the evident pressures and obstacles faced by civil society organizations, it is imperative to reform the existing taxation policies, which are used as an indirect means of exerting pressure on organizations with significant capacity and influence. While it may be more likely that the current government will not pursue such reforms, we still wish to highlight the positive reform recommendations outlined in this Report:"All tax legislation concerning CSOs should be reviewed from a holistic perspective, and incentive arrangements should be implemented to support the financial sustainability of CSOs. Economic enterprises established by foundations and associations in line with their objectives should be granted exemption from corporate tax. Transfers made by profitable economic enterprises to the association or foundation from the profit remaining after corporate tax is paid should not be considered profit distribution and should not be subject to income tax withholding.CSOs' economic enterprises should not be evaluated based on whether they are profit-oriented or not, but rather on whether their activities align with their objectives. The economic activities of CSOs should not be considered as commercial activities. Additionally, income-generating activities such as bazaars, dinners, balls, trips, concerts, etc., organized by foundations and associations more than once a year should not be classified as economic activities requiring the establishment of an economic enterprise, provided they meet specific conditions."Taxes on CSOs' passive investments should be abolished. CSOs should be exempted from withholding tax or value-added tax on rent they are obliged to pay for the addresses they rent as headquarters; stamp tax, VAT, real estate tax, environmental cleaning tax, motor vehicle tax, and special consumption tax on the contracts they are a party to, as well as notary fees for establishment and subsequent transactions."

The Freedom Observer

The pressures on civil society organizations go beyond interference with freedom of association and freedom of expression, or financial and administrative controls. In Turkey, civil society organizations, despite being expected to be encouraged by the state for their financial sustainability in a democratic society, unfortunately, have to adhere to the same taxation regulations as for-profit companies. 

The Taxation Issue of Civil Society Organizations

Today, cities occupy 3 per cent of the world's surface area. Although this rate may seem low, more than 55% of the world's population lives in this 3% area. Studies show that 75% of the world's population will live in cities in 2050 due to the rapid increase in population and urbanization in recent years. Of course, this situation increases both the social and economic importance of cities. In particular, the use of resources required for the continuity of life in cities and the pollution caused by cities make it necessary for cities to undergo a rapid transformation process.Cities around the world use 70% of the global resources and consume more than 70% of the energy produced. While this is the current situation, it is not difficult to predict that by 2050, cities will face a catastrophic need for "consumption."Of course, the current linear structures of cities are not only about utilization and consumption of resources. Today, 50% of waste generation is caused by inefficient linear processes in cities. So how can we transform our cities from "consumption" ecosystems into "natural and resilient" ecosystems that are harmonious with nature, waste-free and resource-efficient?<h2 fr-original-style="" style="margin: 0px; color: rgba(0, 0, 0, 0.85); font-weight: 500; padding: 0px; box-sizing: border-box;">Roadmap for circular cities</h2>Since circular economy is a concept that all stakeholders that make up the societies should adopt, it is a critical step for the completion of the transformation that our living spaces are designed in accordance with circular economy. In other words, cities need to become circular cities.In today's article, we will discuss the circular transformation processes of cities based on <a fr-original-style="" href="https://advisory.eib.org/_tools/resources/documents/the-15-circular-steps-for-cities-2022.pdf?utm_source=aposto" rel="noopener noreferrer" style="color: rgb(9, 9, 9); text-decoration: none; background-color: transparent; outline: none; cursor: pointer; transition: color 0.3s ease 0s; touch-action: manipulation; user-select: auto; box-sizing: border-box;" target="_blank">"The 15 Circular Steps for Cities"</a> report prepared by&nbsp;the&nbsp;European Investment Bank (EIB), the European Commission, the European Investment Advisory Hub, and Circle Economy.<h3 fr-original-style="" style="margin: 0px; color: rgba(0, 0, 0, 0.85); font-weight: 500; padding: 0px; box-sizing: border-box;">➡️ Preparation and planning</h3><ul fr-original-style="padding-inline-start: 20px;" style="padding-inline-start: 20px; margin-top: 0px; margin-bottom: 1em; list-style-position: inside; box-sizing: border-box;"><li fr-original-style="" style="box-sizing: border-box;">Linking and facilitating co-operation between circular stakeholders,</li><li fr-original-style="" style="box-sizing: border-box;">Characterizing and analysis of the local ecosystem and resource flows, and identifying inert assets,</li><li fr-original-style="" style="box-sizing: border-box;">Collecting good circular examples and learning from the experiences of other cities,</li><li fr-original-style="" style="box-sizing: border-box;">Conceptualization of circular economy principles for priority sectors, municipal services and assets,</li><li fr-original-style="" style="box-sizing: border-box;">Creation of a circular vision and strategy with clear and unambiguous objectives.</li></ul><h3 fr-original-style="" style="margin: 0px; color: rgba(0, 0, 0, 0.85); font-weight: 500; padding: 0px; box-sizing: border-box;">➡️&nbsp;Support</h3><ul fr-original-style="padding-inline-start: 20px;" style="padding-inline-start: 20px; margin-top: 0px; margin-bottom: 1em; list-style-position: inside; box-sizing: border-box;"><li fr-original-style="" style="box-sizing: border-box;">Organizing trainings to mobilize citizens, businesses and civil society,</li><li fr-original-style="" style="box-sizing: border-box;">Creating a favorable environment for circular businesses and citizens,</li><li fr-original-style="" style="box-sizing: border-box;">Supporting and purchase of circular assets, products and services,</li><li fr-original-style="" style="box-sizing: border-box;">Developping and support of circular enterprises,</li><li fr-original-style="" style="box-sizing: border-box;">Accelerating and mainstreaming circular innovation.</li></ul><h3 fr-original-style="" style="margin: 0px; color: rgba(0, 0, 0, 0.85); font-weight: 500; padding: 0px; box-sizing: border-box;">➡️&nbsp;Implementation</h3><ul fr-original-style="padding-inline-start: 20px;" style="padding-inline-start: 20px; margin-top: 0px; margin-bottom: 1em; list-style-position: inside; box-sizing: border-box;"><li fr-original-style="" style="box-sizing: border-box;">Closing loops by connecting manufacturers and potential users of waste/surplus/water/heat etc,</li><li fr-original-style="" style="box-sizing: border-box;">Ensuring the extension of the useful life of resources such as products, services and materials, and reactivating inert assets to increase their use,</li><li fr-original-style="" style="box-sizing: border-box;">Building circular buildings and infrastructure, and encouraging other manufacturers to adopt these practices,</li><li fr-original-style="" style="box-sizing: border-box;">Investing in circular projects and channelling external financing,</li><li fr-original-style="" style="box-sizing: border-box;">Putting the circular transformation process into a system based on monitoring and analysis.</li></ul>In last week's article, we discussed where the states were in the circular transformation, and we said that "if we were to consider the transition to circular economy as a project, we would need to make the governments the managers of this project." As we mentioned in the beginning of the article, this 15-step roadmap in the report primarily concerns municipalities and state institutions, which are of critical importance for cities.It is important that all stakeholders that make up cities, especially municipalities, contribute to this roadmap and customize it according to their regions. Therefore, we can say that the first five preparation and planning items in this roadmap are more critical than the others.The design process, which is also the first principle of circular economy, has an extremely important role in the transition of cities to circular economy. When creating a circular city, it is important to design a system based on the principles of circular economy, where the faulty processes left over from the linear economy are not compensated for, but rather completely eliminated.When we mention a circular city, we should consider a system that will not only keep materials in the cycle, but also provide social and economic welfare by using less resources more efficiently. For this reason, it is useful to note, again, that circular economy is not only "waste management" as we mention in every article. Most of these fifteen steps focus on raising awareness, establishing infrastructure, bringing stakeholders together, and updating the functioning of almost every aspect of life.

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