2014/
2013/ Makale özeti ve diğer detaylar.
Industrial zones have been established in our country in line with the industrialization process in order to fulfill an important function in various forms of economic, industrial, commercial, and urban development which enables the competitiveness of the country’s economy at global scale. These regions are Organized Industrial Zones, Small Industrial Sites, Free Zones, Technology Development Zones and Industrial Zones. The objective of this study is to determine the tax implementations and tax incentives at the Industrial Zones in Turkey. It has been found out that the Industrial Zones and private enterprises established within these regions, which are contributing to the country's economy and the facilitating urbanization, are subject to different tax implementations and have benefited from these incentives.
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