İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi

Year 2021, Volume: 7 Issue: 1, 17 - 36, 22.03.2021

Levent Yahya Eser Kutay Şenel

Abstract

Küreselleşen dünyada işletmelerin maddi olmayan varlıkları gerek işletmenin rekabet gücü gerekse ülke ekonomisi açısından büyük önem arzetmeye başlamıştır. Bu bağlamda işletmeler inovasyon çalışmalarını artırmaya çalışırken, ülkeler de bu çalışmaları teşvik etmeye yönelik uygulamalar yapmaktadırlar. Bu uygulamalar arasında yer alan Patent Box rejimleri, mobil olan vergi tabanlarını çekmek için günümüzde giderek daha popüler bir şekilde uygulanmaya başlanmıştır. Bu çalışmanın amacı, inovasyona yönelik olarak geliştirilen Patent Box rejimini, Türkiye ve örnek ülkeler bazında karşılaştırmaya çalışmaktır. Bu amaçla hazırlanan çalışmada öncelikle inovasyon kavramına değinilmiş, ardından bir tür vergi teşviki olan Patent Box rejimini uygulayan bazı ülkeler ele alınmıştır. Ardından ele alınan ülkelerdeki bu uygulamalar karşılaştırılmıştır. Çalışmada, ele alınan ülkelerde patent box rejimi uygulamaları arasında çok belirgin farklılık olmadığı; patent box rejimine konu hakların artırılması için vergi dışı faktörlerin de etkili olduğu sonucuna varılmıştır.

Keywords

İnovasyon, Patent Box, vergi politikası

Tax Policy For Innovation: The Patent Box Regime

Abstract

Keywords

İnovasyon, Patent Box

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