Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri

Year 2021, , 28 - 48, 28.01.2021

Hüseyin Kutbay , Ersan Öz

https://doi.org/10.51290/dpusbe.746462

Abstract

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.

Keywords

Ar-Ge Faaliyetleri, Vergi Teşvikleri, İndirim, İstisna, Muafiyet

Tax Incentives Provided for R&D Activities in Selected Countries

Abstract

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. It has been determined that similar incentive methods are generally used in selected countries to encourage R&D activities, however, the rates and amounts of these incentive practices differ across countries.

Keywords

R&d Activities, Tax Incentives, Relief, Exception, Exemption

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