1. Background

The main objective of cooperatives is to contribute to the economic and social development of the country by establishing industries and businesses based on the cooperative system. Cooperative is also an important link of social economic system. The importance of this sector has become clear since the United Nations has encouraged the member states to develop, expand and promote cooperatives based on the fact that the contribution of cooperative industry business is important in poverty alleviation, creation of productive full employment, social integration and environmental protection. The General Assembly of the United Nations declared 2012 as the International Year of Cooperatives and conveyed the message of the necessity of cooperative industry business in the social and economic development of the country. This National Cooperative Policy, 2069, which was issued for the first time for the balanced development of the cooperative sector on the occasion of the International Cooperative Year, has historical significance.