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Günümüz ekonomilerinin gelişmişlik düzeyinin belirleyici göstergeleri arasında sayılan Ar-Ge faaliyetleri ülkeler arası rekabet eksenini değiştirmiş ve sürdürülebilir rekabete yönelik yeni koşullar yaratmıştır. İnovasyon ve teknoloji üretim sürecinin birincil girdileri haline gelmiş bilgiye dayalı üretim ön plana çıkmıştır. Yüksek katma değer ve teknolojik bilgi birikimi sağlayan Ar-Ge faaliyetlerinin yarattığı olumlu dışsal ekonomiler daha çok ekonomik aktörün inovasyon ve teknoloji sürecine dâhil edilmesini gerekli kılmış Ar-Ge’ye dayalı üretimin arzu edilen düzeye çıkarılabilmesi kamu müdahalesini gerektirmiştir. Türkiye’de Ar-Ge faaliyetlerine ilişkin kamu müdahalesi yasal düzenlemeler çerçevesinde teşvik, istisna, muafiyet ve sermaye desteği olarak şekillenmiştir. Söz konusu yasal düzenlemelerden birisi 5746 Sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun’dur. 2008 yılında yürürlüğe giren kanun yıllar içerisinde revize edilmiş ve bugünkü şeklini almıştır. Bu çalışmanın amacı 5746 Sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanun ile sunulan vergisel teşviklere mezkûr kanuna yönelik olarak yapılan güncel düzenlemeler çerçevesinde yer verilmesi ve söz konusu teşviklerin örnek uygulamalarla birlikte değerlendirilmesidir.
R&D activities, which are among the determining indicators of the level of development of today’s economies, have changed the competition axis between countries and created new conditions for sustainable competition. Innovation and technology have become the primary entrances of the production process; knowledge-based production has come to the forefront. The positive external economies created by R&D activities that provide high added value and technological knowledge have made it more necessary for the economic actor to be engaged in the innovation and technology process; R&D-based production can be raised to the desired level requires public intervention. In Turkey, public intervention related to R&D activities has been formed in the framework of legal regulations; in terms of promotion, exception, exemption and capital support. Law No. 5746 on the Support of Research, Development and Design Activities. The law, which came into force in 2008, has been revised over the years and has taken its current form. The objective of this study is to include the tax incentives offered by the Law No. 5746 on the Support of Research, Development and Design Activities in the framework of the current regulations made towards the law of Mescura and to evaluate the incentives in question together with the examples of practice.
R & D activities, which are among the decisive indicators of the development level of today's economies, have changed the axis of competition between the countries and created new conditions regarding sustainable competition. Innovation and technology have become the primary inputs of the production process; knowledge-based production has come to the fore. The positive external economies created by the R&D activities that provide high added value and technological knowledge have made it necessary for more economic actors to be included in the innovation and technology process; increasing the production based on R&D to the desired level has required the public intervention. In Turkey, public intervention in the framework of legal regulations relating to R & D activities are shaped as taxational incentives such as tax reduction, tax exemption and tax allowance and capital support. Law No. 5746 on Supporting Research, Development and Design Activities is one of the legal regulations subjected. The law, which entered in force in 2008, has been revised over the years and has taken its present form. The aim of this study is to include the tax incentives offered by the Law No. 5746 on Supporting Research, Development and Design Activities within the framework of the current regulations regarding the law and to evaluate these incentives with practices.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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