@article{article_346421, title={Taxation Situation Of Research And Development Expenses In The Context Of The Law No 5520 And 5746}, journal={Firat University Journal of Social Sciences}, volume={27}, pages={141–158}, year={2017}, DOI={10.18069/firatsbed.346421}, author={Önder, Rıdvan and Yıldız, Abdunnur}, keywords={Ar-Ge,Teşvik,Ar-Ge Harcamalarının Vergilendirilmesi}, abstract={<p class="MsoNormal" style="margin-top:6pt;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;text-align:justify;text-indent:19.85pt;line-height:normal;"> <span style="font-size:10pt;font-family:’Times New Roman’, serif;">In
this study; incentives which are provided to real and legal persons operating
research and developing activities have been explained in the context of no
5520 Corporate Tax Law and no 5746 on Supporting Research and Development
Activities. In this study it will urge upon taxation issues in both law; even
there is various incentives such as employer’s national insurance contribution
in 5746 law. According to no 5746 law, real and legal persons can only benefit
in the context of one law for incentives and exceptions. Thus, it has importance
to know which law is more advantageous on taxation.  So, in order to guide income and corporate
taxpayer’s decisions on choosing one of these laws, the study focused on
comparison between these laws. </span> </p> <p> </p>}, number={1}, publisher={Fırat Üniversitesi}