Research Article
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YENİ YATIRIM TEŞVİK SİSTEMİ KAPSAMINDA ANKARA İLİNDEKİ DEVLET TEŞVİK VE DESTEKLERİ ÜZERİNDE BİR ANALİZ

Year 2020, , 158 - 188, 28.06.2020
https://doi.org/10.24013/jomelips.648336

Abstract

Neoliberal ekonomik düzenin bir gereği olarak devlet
kurumları piyasa aktörlerini cezb etmek ve kamu kaynaklarını onların ilgilerini
arttıracak şekilde kullanmada yarışmayı bir esas haline getirmişlerdir. E-devlet
sistem ve uygulamaları da bu anlamda yatırımcılara en hızlı hizmeti sağlayacak
şekilde yapılandırılmaktadır. Bu çalışmada ne tür durumlarda hangi destek
araçlarının kullanılması gerektiği ve piyasa dengelerini bozmadan kamu
otoriteleri tarafından nasıl yönetilmesi gerektiği yerli ve yabancı literatür
taraması yapılarak Ankara verileri üzerinden tartışılmaktadır. Özellikle Devlet
Denetleme Kurulu raporunda (2014) belirtilen; hibe yönetiminde
koordinasyonsuzluk ve verilen hibelerin kuruluş amaçları doğrultusunda
kullanılmaması gibi tespitleri ışığında analiz edilerek genel çıkarsamalar
yapılmaya ve teşvik ve desteklerle ekosistem arasında ne tür bir ilişki olduğu
tespit edilmeye çalışılmaktadır. Sorun çözücü bir yöntemle Ankara ekosistemi
özelinde teşvik ve mali desteklerin etkin ve verimli kullanılarak piyasada
bozucu bir etkide bulunmadan ve vergi kayıplarına yol açmadan kullandırılması
için bir takım öneriler geliştirilmiştir.

References

  • Akdeve, E., & Karagöl, E. T. (2013). Geçmişten Günümüze Türkiye’de Teşvikler Ve Ülke Uygulamaları . Dumlupınar Üniversitesi Sosyal Bilimler Dergisi , 330-351.
  • Andersen, B., Samset, K. and Welde, M. (2016), “Low estimates – high stakes: underestimation of costs at the front-end of projects”, International Journal of Managing Projects in Business, Vol. 9 No. 1, pp. 171-193.
  • Aykın, H., Arslanbaş, M., Dere, A., Özçelİk, A., Boyali, C., Cecelİ, F., . . . Özkilinç, M. A. (2014). Kalkınma Ajansları İnceleme ve Araştırma Raporu (Hizmete Özel). Ankara: Cumhurbaşkanlığı Devlet Denetleme Kurulu, http://www.tccb.gov.tr/assets/dosya/20140130-2014-03.PDF.
  • Bartik, T. (1991). Who benefits from state and local economic development policy? Kalamazoo: W. E . Upjohn Institute for Employment Research Press.
  • Cantarelli, C.C., Flyvbjerg, B., Molin, E.J.E. and van Wee, B. (2010), “Cost overruns in large-scale transport infrastructure projects: explanations and their theoretical embeddedness”, European Journal of Transport Infrastructure Research, Vol. 10 No. 1, pp. 5-18.
  • Cicmil, S. and Braddon, D. (2012), “Fading glory? Decision-making around the project – how and why ‘glory’ projects fail”, in Williams, T. and Samset, K. (Eds), Project Governance: Getting Investments Right, Palgrave Macmillan, Basingstoke, pp. 221-255.
  • Clark, S., Cebreiro, A. & Bohmer, A (2007). Tax Incentives for Investment- A Global Perspective, OECD Working paper, USA. Desai, M. A., Foley, C. F., & And Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 2451–2487.
  • Due, J. (1961). Studies of state-local tax influences on location of industry. National Tax fournai, , 163-173.
  • EB, (. B. (2016, 05 09). Yatırım ve Teşvik İstatistikleri ve Yayınları. Ekonomi Bakanlığı: http://www.ekonomi.gov.tr/portal/faces/oracle/webcenter/portalapp/pages/content/htmlViewer.jspx?contentId=UCM%23dDocName%3AEK-211107&parentPage=yatirim&contentTitle=Yat%C4%B1r%C4%B1m%20Te%C5%9Fvik%20%C4%B0statistikleri%20ve%20Yay%C4%B1nlar%C4%B1&countryNa adresinden alınmıştır
  • Eisinger, P. (1988). The rise of the entrepreneurial state. Madison: University of Wisconsin Press.
  • Fisher, P., & Peters, A. (1997). Tax and spending incentives and enterprise zones. . New England Economic Review, 109-130.
  • Flyvbjerg, B., Bruzelius, N. and Rothengatter, W. (2003), Megaprojects and Risk: An Anatomy of Ambition, Cambridge University Press, Cambridge.
  • Ginevičius, R., & Šimelytė, A. (2011). Government incentives directed towards foreign direct investment: a case of central and eastern europe. Journal of Business Economics and Management, 435-450.
  • Gümüş, E. (2013). Son Değişiklikler Çerçevesinde Yeni Teşvik Sistemi. Mali Cozum Dergisi / Financial Analysis, 89-132.
  • Hassett, K. A., & Hubbard, R. G. (2002). Chapter 20 – Tax Policy and Business Investment. A. J. Auerbach, & R. Chetty içinde, Handbook of Public Economics (s. 1293–1343). Elsevier Science B.V.
  • James, S. (2009). Incentives and Investments: Evidence and Policy Implications . USA: Investment Climate Advisory Services of the World Bank Group.
  • Karataş, D. G. (2016). Teşvikler Yoluyla İstihdam Yaratmak . Fikir Üreten Fabrika'dan: http://tusiad.org/tr/fikir-ureten-fabrika/item/7798-tesvikler-yoluyla-istihdam-yaratmak adresinden alınmıştır
  • KB-BGYUGM. (2014). Devlet Denetleme Kurulu Kalkinma Ajanslari Araştirma ve İnceleme Raporu Kapsaminda Alinacak Tedbİrler. Ankara: Kalkınma Bakanlığı (hizmete özel).
  • Man, J. (2001). Effects o f tax increment financing on economic development. . C. Johnson, & J. Man içinde, Tax increment financing and economic development (s. 1010-1112). Albany: State University of New York Press.
  • Morris, P.W. (2013), Reconstructing Project Management, John Wiley, Chichester.
  • Newman, R., & Sullivan, D. (1988). Econometric analysis of business tax impacts on industrial location: What do we know, and how do we know it? journal of Urban Economics, 215—234.
  • Oakland, W. H. (1978). Local taxes and intraurban industrial location: A survey. G. F. Break içinde, Metropolitan financing and growth management policies (s. 13-30). Madison: University of Wisconsin Press. .
  • Peters, A., & Fisher, P. (2002). State enterprise zone programs: Have they worked? Kalamazoo: W. E . Upjohn Institute for Employment Research Press.
  • Rondinelli, D. A., & Burpitt, W. J. (2000). Do government incentives attract and retain international investment? A study of foreign-owned firms in North Carolina. Policy Sciences, Volume 33, Issue 2, 181-205.
  • Samset, K. (2003), Project Evaluation: Making Projects Succeed, Tapir Akademisk Forlag, Trondheim.
  • Samset, K. and Volden, G.H. (2012), “The proposal”, in Williams, T. and Samset, K. (Eds), Project Governance: Getting Investments Right, Palgrave Macmillan, Basingstoke, pp. 46-80.
  • Shenhar, A.J. (2004), “Strategic project leadership®: toward a strategic approach to project management”, R&D Management, Vol. 34 No. 5, pp. 569-578.
  • Smith, F. (2003). Conducting your Pharmacy practice Research project. London: Pharmaceutical Press.
  • Solberg, H.A. and Preuss, H. (2007), “Major sports events and long-term tourism impacts”, Journal of Sports Management, Vol. 21 No. 2, pp. 213-234
  • TCEB, T. C. (2015, 12 31). Yatırım Teşvik Bülteni. Aralık 2015 verileri: http://www.ekonomi.gov.tr/portal/content/conn/UCM/uuid/dDocName:EK-220206 adresinden alınmıştır
  • TCEB, T. C. (2016, 08 23). Yatırım Teşvik Sistemi. Yatırımlarda Devlet Yardımları: http://www.ekonomi.gov.tr/portal/content/conn/UCM/uuid/dDocName:EK-208652 adresinden alınmıştır
  • van Wee, B. and Rietveld, P. (2013), “CBA: ex-ante evaluation of mega-projects”, in Priemus, H. and van Wee, B. (Eds), International Handbook on Mega-Projects, Edward Elgar, Cheltenham, pp. 269-290.
  • Wasylenko, M. (1997). Taxation and economic development: The state of the economic literature. . New England Economic Review, 37—52.
  • Welde, M. and Odeck, J. (2017), “Cost escalations in the front-end of projects – empirical evidence from Norwegian road projects”, Transport Reviews, Vol. 37 No. 5, pp. 612-630.
  • Wilder, M. &. (1996). Rhetoric versus reality: A review of studies on state enterprise zone programs. journal of the American Planning Association, 473—491.
  • Yavan, N. (2011). Teşviklerin Bölgesel Ekonomik Büyüme Üzerindeki Etkisi: Ampirik Bir Analiz . Ekonomik Yaklaşım, 65-104.
  • Zwikael, O. and Smyrk, J. (2012), “A general framework for gauging the performance of initiatives to enhance organizational value”, British Journal of Management, Vol. 23 No. S1, pp. 6-22.
Year 2020, , 158 - 188, 28.06.2020
https://doi.org/10.24013/jomelips.648336

Abstract

References

  • Akdeve, E., & Karagöl, E. T. (2013). Geçmişten Günümüze Türkiye’de Teşvikler Ve Ülke Uygulamaları . Dumlupınar Üniversitesi Sosyal Bilimler Dergisi , 330-351.
  • Andersen, B., Samset, K. and Welde, M. (2016), “Low estimates – high stakes: underestimation of costs at the front-end of projects”, International Journal of Managing Projects in Business, Vol. 9 No. 1, pp. 171-193.
  • Aykın, H., Arslanbaş, M., Dere, A., Özçelİk, A., Boyali, C., Cecelİ, F., . . . Özkilinç, M. A. (2014). Kalkınma Ajansları İnceleme ve Araştırma Raporu (Hizmete Özel). Ankara: Cumhurbaşkanlığı Devlet Denetleme Kurulu, http://www.tccb.gov.tr/assets/dosya/20140130-2014-03.PDF.
  • Bartik, T. (1991). Who benefits from state and local economic development policy? Kalamazoo: W. E . Upjohn Institute for Employment Research Press.
  • Cantarelli, C.C., Flyvbjerg, B., Molin, E.J.E. and van Wee, B. (2010), “Cost overruns in large-scale transport infrastructure projects: explanations and their theoretical embeddedness”, European Journal of Transport Infrastructure Research, Vol. 10 No. 1, pp. 5-18.
  • Cicmil, S. and Braddon, D. (2012), “Fading glory? Decision-making around the project – how and why ‘glory’ projects fail”, in Williams, T. and Samset, K. (Eds), Project Governance: Getting Investments Right, Palgrave Macmillan, Basingstoke, pp. 221-255.
  • Clark, S., Cebreiro, A. & Bohmer, A (2007). Tax Incentives for Investment- A Global Perspective, OECD Working paper, USA. Desai, M. A., Foley, C. F., & And Hines, J. R. (2004). A Multinational Perspective on Capital Structure Choice and Internal Capital Markets. The Journal of Finance, 2451–2487.
  • Due, J. (1961). Studies of state-local tax influences on location of industry. National Tax fournai, , 163-173.
  • EB, (. B. (2016, 05 09). Yatırım ve Teşvik İstatistikleri ve Yayınları. Ekonomi Bakanlığı: http://www.ekonomi.gov.tr/portal/faces/oracle/webcenter/portalapp/pages/content/htmlViewer.jspx?contentId=UCM%23dDocName%3AEK-211107&parentPage=yatirim&contentTitle=Yat%C4%B1r%C4%B1m%20Te%C5%9Fvik%20%C4%B0statistikleri%20ve%20Yay%C4%B1nlar%C4%B1&countryNa adresinden alınmıştır
  • Eisinger, P. (1988). The rise of the entrepreneurial state. Madison: University of Wisconsin Press.
  • Fisher, P., & Peters, A. (1997). Tax and spending incentives and enterprise zones. . New England Economic Review, 109-130.
  • Flyvbjerg, B., Bruzelius, N. and Rothengatter, W. (2003), Megaprojects and Risk: An Anatomy of Ambition, Cambridge University Press, Cambridge.
  • Ginevičius, R., & Šimelytė, A. (2011). Government incentives directed towards foreign direct investment: a case of central and eastern europe. Journal of Business Economics and Management, 435-450.
  • Gümüş, E. (2013). Son Değişiklikler Çerçevesinde Yeni Teşvik Sistemi. Mali Cozum Dergisi / Financial Analysis, 89-132.
  • Hassett, K. A., & Hubbard, R. G. (2002). Chapter 20 – Tax Policy and Business Investment. A. J. Auerbach, & R. Chetty içinde, Handbook of Public Economics (s. 1293–1343). Elsevier Science B.V.
  • James, S. (2009). Incentives and Investments: Evidence and Policy Implications . USA: Investment Climate Advisory Services of the World Bank Group.
  • Karataş, D. G. (2016). Teşvikler Yoluyla İstihdam Yaratmak . Fikir Üreten Fabrika'dan: http://tusiad.org/tr/fikir-ureten-fabrika/item/7798-tesvikler-yoluyla-istihdam-yaratmak adresinden alınmıştır
  • KB-BGYUGM. (2014). Devlet Denetleme Kurulu Kalkinma Ajanslari Araştirma ve İnceleme Raporu Kapsaminda Alinacak Tedbİrler. Ankara: Kalkınma Bakanlığı (hizmete özel).
  • Man, J. (2001). Effects o f tax increment financing on economic development. . C. Johnson, & J. Man içinde, Tax increment financing and economic development (s. 1010-1112). Albany: State University of New York Press.
  • Morris, P.W. (2013), Reconstructing Project Management, John Wiley, Chichester.
  • Newman, R., & Sullivan, D. (1988). Econometric analysis of business tax impacts on industrial location: What do we know, and how do we know it? journal of Urban Economics, 215—234.
  • Oakland, W. H. (1978). Local taxes and intraurban industrial location: A survey. G. F. Break içinde, Metropolitan financing and growth management policies (s. 13-30). Madison: University of Wisconsin Press. .
  • Peters, A., & Fisher, P. (2002). State enterprise zone programs: Have they worked? Kalamazoo: W. E . Upjohn Institute for Employment Research Press.
  • Rondinelli, D. A., & Burpitt, W. J. (2000). Do government incentives attract and retain international investment? A study of foreign-owned firms in North Carolina. Policy Sciences, Volume 33, Issue 2, 181-205.
  • Samset, K. (2003), Project Evaluation: Making Projects Succeed, Tapir Akademisk Forlag, Trondheim.
  • Samset, K. and Volden, G.H. (2012), “The proposal”, in Williams, T. and Samset, K. (Eds), Project Governance: Getting Investments Right, Palgrave Macmillan, Basingstoke, pp. 46-80.
  • Shenhar, A.J. (2004), “Strategic project leadership®: toward a strategic approach to project management”, R&D Management, Vol. 34 No. 5, pp. 569-578.
  • Smith, F. (2003). Conducting your Pharmacy practice Research project. London: Pharmaceutical Press.
  • Solberg, H.A. and Preuss, H. (2007), “Major sports events and long-term tourism impacts”, Journal of Sports Management, Vol. 21 No. 2, pp. 213-234
  • TCEB, T. C. (2015, 12 31). Yatırım Teşvik Bülteni. Aralık 2015 verileri: http://www.ekonomi.gov.tr/portal/content/conn/UCM/uuid/dDocName:EK-220206 adresinden alınmıştır
  • TCEB, T. C. (2016, 08 23). Yatırım Teşvik Sistemi. Yatırımlarda Devlet Yardımları: http://www.ekonomi.gov.tr/portal/content/conn/UCM/uuid/dDocName:EK-208652 adresinden alınmıştır
  • van Wee, B. and Rietveld, P. (2013), “CBA: ex-ante evaluation of mega-projects”, in Priemus, H. and van Wee, B. (Eds), International Handbook on Mega-Projects, Edward Elgar, Cheltenham, pp. 269-290.
  • Wasylenko, M. (1997). Taxation and economic development: The state of the economic literature. . New England Economic Review, 37—52.
  • Welde, M. and Odeck, J. (2017), “Cost escalations in the front-end of projects – empirical evidence from Norwegian road projects”, Transport Reviews, Vol. 37 No. 5, pp. 612-630.
  • Wilder, M. &. (1996). Rhetoric versus reality: A review of studies on state enterprise zone programs. journal of the American Planning Association, 473—491.
  • Yavan, N. (2011). Teşviklerin Bölgesel Ekonomik Büyüme Üzerindeki Etkisi: Ampirik Bir Analiz . Ekonomik Yaklaşım, 65-104.
  • Zwikael, O. and Smyrk, J. (2012), “A general framework for gauging the performance of initiatives to enhance organizational value”, British Journal of Management, Vol. 23 No. S1, pp. 6-22.
There are 37 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Ahmet Efe

Publication Date June 28, 2020
Submission Date November 18, 2019
Published in Issue Year 2020

Cite

APA Efe, A. (2020). YENİ YATIRIM TEŞVİK SİSTEMİ KAPSAMINDA ANKARA İLİNDEKİ DEVLET TEŞVİK VE DESTEKLERİ ÜZERİNDE BİR ANALİZ. Yönetim Ekonomi Edebiyat İslami Ve Politik Bilimler Dergisi, 5(1), 158-188. https://doi.org/10.24013/jomelips.648336

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