IDEAS home Printed from https://ideas.repec.org/a/eco/journ4/2020-01-2.html
   My bibliography  Save this article

4691 Sayili Teknoloji Gelistirme Bolgeleri Kanunu Kapsamýnda Sunulan Tesviklerin Vergisel Boyutunun Incelenmesi

Author

Listed:
  • Kayahan TUM

    (Hatay Mustafa Kemal Universitesi, IIBF, Maliye Bolumu, kayahantum@mku.edu.tr., https://orcid.org/0000-0001-7716-3965)

  • Sevi DOKUZOGLU

    (Hatay Mustafa Kemal Üniversitesi, IIBF, Maliye Bolumu, sdokuzoglu@mku.edu.tr., https://orcid.org/0000-0002-2888-4755)

Abstract

Arastýrma-Gelistirme (AR-GE) faaliyetleri, ulkelerarasý iktisadi ve sosyal farkliliklarin temel belirleyicilerindendir. Yarattigi dissal ekonomiler nedeniyle kamu mudahalesini gerekli kilan AR-GE faaliyetleri dunyada oldugu gibi Türkiye’de de cesitli tesvik paketleri ile desteklenmektedir. Bununla birlikte, kamunun sagladigi tesvikler mukelleflerin vergisel yukumluluklerini azaltan sonuclar yaratmakta; AR-GE faaliyetleri mukellefler acisindan bir vergi planlamasi araci olarak karsimiza cikmaktadir. 4691 Sayili Teknoloji Gelistirme Bolgeleri Kanunu ise universite-sanayi isbirligine yönelik en önemli adimlardan ve tesvik unsurlarindan birisidir. Bu calismanin amaci, 4691 Sayili Kanun’un teknoloji gelistirme bolgelerinde faaliyet gosteren gelir ve kurumlar vergisi mukelleflerine sundugu vergisel tesviklere mezkur kanundaki son degisiklikler cercevesinde yer vermek; kanun kapsaminda yer alan indirim, istisna ve muafiyet uygulamalarinin vergisel boyutunu ornek uygulamalar ile ortaya koymaktir

Suggested Citation

  • Kayahan TUM & Sevi DOKUZOGLU, 2020. "4691 Sayili Teknoloji Gelistirme Bolgeleri Kanunu Kapsamýnda Sunulan Tesviklerin Vergisel Boyutunun Incelenmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 8(1), pages 14-29.
    • Handle: RePEc:eco:journ4:2020-01-2
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/tr/download/article-file/1028479
    Download Restriction: no
    File URL: https://dergipark.org.tr/tr/pub/iicder/issue/53456/643280
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    4691 Sayili Kanun; Teknoloji Gelistirme Bolgeleri; Ar-Ge; Vergisel Tesvikler.;
    All these keywords.

    JEL classification:

    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eco:journ4:2020-01-2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ilhan Ozturk (email available below). General contact details of provider: http://www.isletmeiktisat.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.