Küresel kriz ortamında yatırım teşvikleri

Ülkeler, vergi indirimi / muafiyeti, yatırım indirimi, arazi tahsisi, gümrük muafiyeti, vergi iadesi, hızlandırılmış amortisman gibi birçok farklı araçla yatırımları teşvik etmektedirler. Küresel rekabet ortamında ülkeler hem yerli yatırımcıları ülkelerinde tutmak hem de yabancı yatırımları kendilerine çekmek adına teşvik yarışına girmektedirler. Ülke uygulamaları incelendiğinde, standart bir teşvik modelini tespit etmek mümkün olamamaktadır. Diğer taraftan ülkeler, finansal kriz ortamında mevcut yatırım teşvik sistemlerinde küçük çaplı farklılaşmalara gitmektedirler. Ne var ki, yaşanmakta olan küresel kriz sonrasında yatırım teşvikleri çok daha kritik ve belirleyici hale gelecektir. Bu kapsamda Türkiye’nin 2009 yılında uygulamaya koyduğu oldukça geniş kapsamlı yeni yatırım teşvik sistemi önemli bir adımdır. 2010 yılında başlanacak olan yatırımlara, bu tarihten sonraki yatırımlara kıyasla çok daha yoğun teşvik verilmesi, küresel toparlanmanın başlayacağı tahmin edilen 2010 yılında Türkiye’nin, yabancı yatırımları çekmesi noktasında avantaj elde etmesine imkan tanıyacaktır.

Investment incentives amid global crisis

In line with globalization, several countries compete with each other in order to both attract foreign investors and keep domestic investors in the country by providing investment incentives through various means, such as tax abatement and exemption, accelerated depreciation, customs duty exemption, investment allowances, land allotment and tax rebate. Because of the fact that investment incentive systems that countries implement differ widely, none of them would be referred as a best practice. Nevertheless, incentive systems that countries make small alterations amid global crisis will be expected to be more distinctive after crisis. In this context, the new and comprehensive investment incentive scheme put into effect in 2009 would be a crucial step for Turkey. The fact that this new incentive system spurs the investments started until the end of 2010 more heavily, will allow Turkey to take advantage in the rivalry of attracting foreign direct investments.

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