MINT Ekonomilerinde Vergi Tabanlı Ar-Ge Teşvikleri ve Yenilik Performansının Karşılaştırmalı Analizi

Abstract

Bu çalışma, 1996–2023 döneminde MINT ekonomilerinde (Meksika, Endonezya, Nijerya ve Türkiye) uygulanan vergi tabanlı araştırma ve geliştirme (Ar-Ge) teşviklerinin yapısal tasarımı ile ulusal inovasyon performansı arasındaki ilişkiyi incelemektedir. Nominal teşvik oranlarına odaklanan geleneksel yaklaşımlardan farklı olarak çalışma, prosedürel sadelik, idari erişilebilirlik, politika sürekliliği ve firma düzeyinde kullanılabilirlik gibi uygulama kalitesine ilişkin unsurları politika etkinliğinin temel belirleyicileri olarak değerlendirmektedir. Çalışmada Dünya Bankası ile Dünya Fikri Mülkiyet Örgütü (WIPO) tarafından sağlanan uyumlaştırılmış göstergeler kullanılarak karşılaştırmalı boylamsal bir araştırma deseni benimsenmiştir. Ar-Ge harcamaları ve araştırmacı yoğunluğu inovasyon girdileri olarak; patentler, marka başvuruları, bilimsel yayınlar ve yüksek teknoloji ihracatı ise inovasyon çıktıları olarak değerlendirilmiştir. Ülkeler arasındaki veri sınırlılıkları ve kurumsal farklılıklar nedeniyle ekonometrik yöntemler yerine bağlamsal geçerliliği korumayı amaçlayan nitel eğilim karşılaştırması tercih edilmiştir. Bulgular, idari erişilebilirlik ile politika istikrarının yüksek nominal teşvik oranlarından daha tutarlı biçimde olumlu inovasyon eğilimleriyle ilişkili olduğunu göstermektedir. Ayrıca, ücret gelir vergisi stopajı teşvikleri ile sosyal güvenlik primi destekleri yoluyla iş gücü maliyetlerini azaltan vergi teşviklerinin araştırmacı ve teknisyen yoğunluğuyla pozitif ilişki sergilediği; buna karşılık yüksek teknoloji ihracatının büyük ölçüde ülkelerin endüstriyel kapasitesi ve küresel değer zincirlerine entegrasyon düzeyi tarafından şekillendiği belirlenmiştir. Sonuç olarak çalışma, vergi tabanlı Ar-Ge teşviklerinin etkinliğinin yalnızca mali teşvik düzeyine değil, uygulama kalitesine, kurumsal kapasiteye ve politika sürekliliğine bağlı olduğunu ortaya koymakta; inovasyon performansını güçlendirmek adına idari, gelişimsel ve yapısal alanları kapsayan sistematik bir politika mimarisi önermektedir.

Keywords

• Ar-Ge
• Vergi Teşvikleri
• MINT Ekonomileri
• İnovasyon Politikası
• Ar-Ge Harcamaları

A Comparative Analysis of Tax-Based R&D Incentives and Innovation Performance in MINT Economies

Abstract

This study examines the relationship between the structural design of tax-based research and development (R&D) incentives and national innovation performance across the MINT economies (Mexico, Indonesia, Nigeria, and Türkiye) over the 1996–2023 period. Unlike conventional studies that emphasize the generosity of fiscal incentives, this study focuses on implementation quality by evaluating procedural simplicity, administrative accessibility, policy continuity, and firm-level usability as key determinants of policy effectiveness. A comparative longitudinal research design is employed using harmonized indicators from the World Bank and the World Intellectual Property Organization (WIPO). Innovation inputs, including R&D expenditure and researcher density, are examined alongside patents, trademark applications, scientific publications, and high-technology exports. Owing to substantial cross-country data limitations and institutional heterogeneity, qualitative trend comparison is adopted instead of econometric estimation to preserve contextual validity. The findings indicate that administrative accessibility and policy stability are more consistently associated with positive innovation trajectories than high nominal incentive rates. Tax incentives targeting labor costs through wage withholding and social security reliefs are positively related to researcher and technician density, whereas high-technology export performance remains largely conditioned by industrial depth and integration into global value chains. The results further suggest that the effectiveness of tax incentives depends on complementary institutional capacities, particularly skilled human capital and university–industry collaboration. By emphasizing implementation quality rather than fiscal generosity alone, the study provides a comparative perspective for evaluating tax-based R&D incentives in emerging economies and proposes a systematic policy architecture addressing administrative, developmental, and structural domains to strengthen innovation performance.

Keywords

• R&D
• Tax Incentives
• MINT Economies
• Innovation Policy
• R&D Expenditures

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