TY - JOUR T1 - Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri TT - Tax Incentives Provided for R&D Activities in Selected Countries AU - Kutbay, Hüseyin AU - Öz, Ersan PY - 2021 DA - January DO - 10.51290/dpusbe.746462 JF - Dumlupınar Üniversitesi Sosyal Bilimler Dergisi PB - Kütahya Dumlupinar University WT - DergiPark SN - 1302-1842 SP - 28 EP - 48 IS - 67 LA - tr AB - Ar-Ge faaliyetleri hükümetler tarafından, firmaların rekabet gücünü artırmak, bölgesel gelişmişlik farklılıklarını azaltmak, tasarrufları katma değeri yüksek yatırımlara yönlendirmek, üretim ve istihdamı artırmak, yeni ürünlerin geliştirilmesine yardımcı olmak, yeni kurulmuş veya gelişmekte olan endüstrileri korumak, yatırımları belli bölgelere kaydırmak, sektörel kümelenmeyi desteklemek ve benzeri birçok amacı gerçekleştirmek için çeşitli teşvik araçları ile farklı oran ve tutarlarda teşvik edilmektedir. Devletler tarafından Ar-Ge faaliyetlerine yönelik sağlanan teşvikler ise iki farklı şekilde sunulmaktadır. Bunlardan birincisi doğrudan hibe veya fon uygulaması şeklindedir. İkincisi ise dolaylı teşviki ifade eden vergisel teşviklerdir. Bu çalışmada ise seçilmiş ülkelerde (Çin, Rusya, Kanada, Fransa ve İngiltere) Ar-Ge faaliyetlerine sağlanan vergi teşvik araçları ele alınmıştır. Ar-ge faaliyetlerinin teşvik edilmesinde seçilmiş ülkelerde genellikle birbirine benzer teşvik yöntemlerinin kullanıldığı, ancak bu teşvik uygulamalarının oran ve tutarlarının ülkeler özelinde farklılıklar gösterdiği belirlenmiştir. KW - Ar-Ge Faaliyetleri KW - Vergi Teşvikleri KW - İndirim KW - İstisna KW - Muafiyet N2 - R&D activities are carried out by governments to increase the competitiveness of companies, reduce regional development differences, direct savings to high value-added investments, increase production and employment, help the development of new products, protect newly established or developing industries, shift investments to certain regions, sectoral clustering. It is encouraged at different rates and amounts with various incentive tools to support and realize many similar purposes. Incentives provided by governments for R&D activities are offered in two different ways. The first of these is in the form of direct grant or fund application. The second is tax incentives, which refers to indirect incentives. In this study, the tax incentives provided to R&D activities in selected countries (China, Russia, Canada, France and England) are discussed. 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Erişim adresi: http://Publications.Gc.Ca/Collections/Collection/Cs88-0006-99-10e.Pdf UR - https://doi.org/10.51290/dpusbe.746462 L1 - https://dergipark.org.tr/en/download/article-file/1130387 ER -