SEÇİLMİŞ ÜLKELERDE AR-GE FAALİYETLERİNE SAĞLANAN VERGİTEŞVİKLERİ

Ar-Ge faaliyetleri hükümetler tarafından, firmaların rekabet gücünü artırmak, bölgesel gelişmişlik farklılıklarını azaltmak, tasarrufları katma değeri yüksek yatırımlara yönlendirmek, üretim ve istihdamı artırmak, yeni ürünlerin geliştirilmesine yardımcı olmak, yeni kurulmuş veya gelişmekte olan endüstrileri korumak, yatırımları belli bölgelere kaydırmak, sektörel kümelenmeyi desteklemek ve benzeri birçok amacı gerçekleştirmek için çeşitli teşvik araçları ile farklı oran ve tutarlarda teşvik edilmektedir. Devletler tarafından Ar-Ge faaliyetlerine yönelik sağlanan teşvikler ise iki farklı şekilde sunulmaktadır. Bunlardan birincisi doğrudan hibe veya fon uygulaması şeklindedir. İkincisi ise dolaylı teşviki ifade eden vergisel teşviklerdir. Bu çalışmada ise seçilmiş ülkelerde (Çin, Rusya, Kanada, Fransa ve İngiltere) Ar-Ge faaliyetlerine sağlanan vergi teşvik araçları ele alınmıştır. Ar-ge faaliyetlerinin teşvik edilmesinde seçilmiş ülkelerde genellikle birbirine benzer teşvik yöntemlerinin kullanıldığı, ancak bu teşvik uygulamalarının oran ve tutarlarının ülkeler özelinde farklılıklar gösterdiği belirlenmiştir.

TAX INCENTIVES PROVIDED FOR R&D ACTIVITIES IN SELECTED COUNTRIES

R&D activities are carried out by governments to increase the competitiveness of companies, reduce regionaldevelopment differences, direct savings to high value-added investments, increase production and employment, helpthe development of new products, protect newly established or developing industries, shift investments to certainregions, sectoral clustering. It is encouraged at different rates and amounts with various incentive tools to support andrealize many similar purposes. Incentives provided by governments for R&D activities are offered in two differentways. The first of these is in the form of direct grant or fund application. The second is tax incentives, which refers toindirect incentives. In this study, the tax incentives provided to R&D activities in selected countries (China, Russia,Canada, France and England) are discussed. It has been determined that similar incentive methods are generally usedin selected countries to encourage R&D activities, however, the rates and amounts of these incentive practices differacross countries.

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