Ar-Ge Vergi Teşviklerinin Ekonomik Büyüme Üzerindeki Etkisinin Bootstrap Panel Nedensellik Testiyle Analizi

Yıl 2025, Cilt: 33 Sayı: 65, 569 - 586, 17.07.2025

Sedef Oluklulu , Tufan Çakır

https://doi.org/10.17233/sosyoekonomi.2025.03.25

Öz

Bu çalışmanın amacı devletin Ar-Ge faaliyetlerine müdahalesinin gerekçesini piyasa başarısızlığı teorisi çerçevesinde açıklayarak Ar-Ge faaliyetlerine verilen vergi teşviki ile ülkelerin ekonomik büyümesi arasında nedensellik ilişkisi olup olmadığını incelemektir. Ar-Ge vergi teşviki ve ekonomik büyüme arasındaki ilişki en fazla teşvik veren yedi OECD ülkesi ve Türkiye için 2008-2023 yılları arası esas alınarak Kónya Bootstrap panel nedensellik analizi ile incelenmiştir. Çalışmanın, kullanılan güncel veri seti, örneklem yapısı ve sunduğu metodoloji ile bu konuda literatüre katkı sağlaması beklenmektedir. Çalışma sonuçlarına göre büyümeden Ar-Ge vergi teşvikine doğru nedensellik ilişkisi yoktur. Ar-Ge vergi teşvikinden büyümeye ise çalışma kapsamında yer alan ülkelerden Şili, Fransa, Hollanda ve Türkiye için anlamlı nedensellik ilişkisi tespit edilmiştir.

Anahtar Kelimeler

Ar-Ge , Vergi Teşvikleri , Piyasa Başarısızlığı , Nedensellik Analizi

Teşekkür

Bölüm başkanımız Prof. Dr. Şebnem Tosunoğlu'na, çalışma arkadaşlarımız Dr. Öğretim Üyesi Süleyman Kasal ve Dr. Öğretim Üyesi Hatice Altınok'a çalışmamız sırasında bizlere verdikleri fikirlerinden ve katkılarından dolayı teşekkür ederiz.

Analysis of the Effect of R&D Tax Incentives on Economic Growth with Bootstrap Panel Causality Test

Öz

This study aims to explain the rationale for government intervention in R&D activities within the framework of market failure theory and to examine whether there is a causal relationship between the tax incentives given to R&D activities and countries’ economic growth. Kónya Bootstrap panel causality analysis was reviewed on the relationship between R&D tax incentives and economic growth, based on the period between 2008 and 2023 for seven of the OECD countries that provide the most incentives and for Türkiye. The study is expected to contribute to the literature on this subject with the current data set used, sample structure and methodology it offers. According to the study results, growth has no causal relationship to R&D tax incentives. A significant causality relationship between R&D tax incentives and growth was determined for Chile, France, the Netherlands, and Türkiye, among the countries within the scope of the study.

Anahtar Kelimeler

R&D , Tax Incentives , Market Failures , Causality Analysis

Kaynakça

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