AR-GE HARCAMALARININ VE VERGİ TEŞVİKLERİNİN YAPAY ZEKAYA ETKİSİ: G8 ÜLKELERİ VE TÜRKİYE’DEN KANITLAR

Abstract

Bu çalışma, G8 ülkeleri ve Türkiye’nin 2010-2020 dönemine ait verilerini kullanarak araştırma ve geliştirme (Ar-Ge) harcamalarının, Ar-Ge’ye uygulanan vergi teşviklerinin ve ekonomik büyümenin yapay zekaya etkilerini tahmin etmektedir. Yapay zekânın göstergesi olarak yapay zekâ patent sayılarının kullanıldığı rassal etkiler modelinde yapılan regresyon analizi sonuçlarına göre, özel sektörün Ar-Ge harcamaları ile yapay zekâ arasında pozitif bir ilişki vardır. Benzer şekilde Ar-Ge’deki vergi teşvikleri arttıkça yapay zekâ patent sayıları artmaktadır. Bu durum özel sektör Ar-Ge harcamalarının ve Ar-Ge’deki vergi teşviklerinin verimli kullanıldığını göstermektedir. Kamunun Ar-Ge harcamaları ve ekonomik büyüme ile yapay zekâ arasında ise negatif bir ilişki bulunmaktadır. Bu sonuç kamunun Ar-Ge harcamalarının etkin ve verimli kullanılmadığına işaret etmektedir. Çalışmanın bulgularından hareketle teknolojik ilerlemeyi ve yeniliği önemseyen devletler, özel sektörün Ar-Ge yatırımlarını sübvansiyonlar, düşük faizli krediler gibi araçlarla teşvik etmelidir. Devlet, Ar-Ge harcamalarında verimliliği artırmak için performans ve proje bazlı destekler verebilir. Ayrıca, yapay zekâ teknolojileri alanında faaliyet gösteren firmalara uygulanan vergi indirim oranları artırılabilir.

Keywords

• Yapay zekâ
• Ar-Ge harcamaları
• Vergi teşvikleri
• Ekonomik büyüme
• Panel veri analizi

THE EFFECT OF R&D EXPENDITURES AND TAX INCENTIVES ON ARTIFICIAL INTELLIGENCE: EVIDENCE FROM THE G8 COUNTRIES AND TÜRKİYE

Abstract

This study estimates the effects of research and development (R&D) expenditures, tax incentives in R&D, and economic growth on artificial intelligence by using data from the G8 countries and Türkiye for the period 2010-2020. According to the regression analysis results in the random effects model where the number of artificial intelligence patents is used as an indicator of artificial intelligence, there is a positive relationship between private sector R&D expenditures and artificial intelligence, suggesting that increases in private R&D investment are associated with higher AI patent output. Similarly, an increase in tax incentives for R&D is found to raise the number of AI patents, implying that private R&D spending and tax incentives are used efficiently. This situation shows that private sector R&D expenditures and tax incentives in R&D are used efficiently. There is a negative relationship between government R&D expenditures, economic growth and artificial intelligence. This result indicates that government R&D expenditures are not used effectively and efficiently. Based on the findings of the study, governments that care about technological progress and innovation should encourage private sector R&D investments with tools such as subsidies and low-interest loans. Governments can provide performance- and project-based support to increase efficiency in R&D expenditures. Additionally, the tax reduction rates applied to companies operating in the field of artificial intelligence technologies may be increased.

Keywords

• Artificial intelligence
• R&D expenditures
• Tax incentives
• Economic growth
• Panel data analysis

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