Özet:

After the periods of the Republic, in order to increase investment and employment and to minimize regional development disparities, incentives systems have been applied. Until 1980, supporting incentives was applied for integrating into foreign markets. While it was given importance to liberalized foreign trade practices through the Economic Decisions of 24 Jan 1980, policies of minimizing regional disparities was adopted during 1990s. It was oriented to production of high-tech products with high return through revising the incentive system in 2000. Applying the incentive system in 2009, the range of incentive system started by dividing the conuntry into four investment regions. New incentive sytem introduced in 2012 has been the largest and most comprehensive incentive system due to its many distinctions. In this study, all investment incentive systems in Turkey are examined and applications in other countries are described. The study concludes with a general evaluation and recommendations

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