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Journals / International Journal of Social Inquiry / 2014 / Cilt: 7 - Sayı: 2

TAX INCENTIVES IN RESEARCH AND DEVELOPMENT ACTIVITIES: TURKISH PRACTICE

Filiz GİRAY
Özgür Mustafa ÖMÜR
Pages
31–52
Publication Date
2017-02-27
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this study, these incentives policies and their efficiency are investigated as comprehensive approach.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In the current economies, technological innovations are one of the most important considerations because of development of countries.
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Key Findings & Data:In 2000’s, Turkey has provided important tax incentives for R&D activities.
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Conclusion & Impact:In this study, these incentives policies and their efficiency are investigated as comprehensive approach.
🔬Design:Research Article
📍Scope:2000 Verileri
⚙️Variables:Research and Development · Tax Incentives · Technology

Abstract

In the current economies, technological innovations are one of the most important considerations because of development of countries. The countries should invest research and development (R&D) activities in order to have the technological innovations. Owing to the failure of the market, the countries use some incentive instruments to encourage investments for R&D activities. The one of these instruments is the tax incentives. In 2000’s, Turkey has provided important tax incentives for R&D activities. These incentives usually include tax deduction and exception for R&D activities. In this study, these incentives policies and their efficiency are investigated as comprehensive approach.

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Cite This Article

GİRAY, F., ÖMÜR, Ö. M. (2017). TAX INCENTIVES IN RESEARCH AND DEVELOPMENT ACTIVITIES: TURKISH PRACTICE. International Journal of Social Inquiry, Cilt: 7 - Sayı: 2, 31–52. https://ajindex.com/articles/673008

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