Ar-Ge Harcamalar?n?n Ekonomik Büyüme Üzerine Etkisi: Türkiye ve Seçilmiú Ülkelerde Vergi Teúvikleri Boyutuyla Ekonometrik Analiz1

Bu çalışmada Ar-Ge harcamalarına yönelik vergi teşviklerinin Ar-Ge yatırımlarına ve Ar-Ge yatırımlarının ekonomik büyüme üzerine etkileri üç farklı model yardımıyla analiz edilmiştir. Model 1'de, panelin genelinde KOBİ'lere yönelik Ar-Ge vergi teşvikleri %1 arttığında firmaların Ar-Ge yatırımları %0,15 oranında artmakta iken Türkiye'de firmaların Ar-Ge yatırımları %0,94 oranında artmaktadır. Model 2'de, panelin genelinde büyük firmalara yönelik Ar-Ge vergi teşvikleri %1 arttığında firmaların Ar-Ge yatırımları %0,17 oranında artmakta iken Türkiye'de firmaların Ar-Ge yatırımları %1,18 oranında artmaktadır. Model 3'de ise, panelin genelinde Ar-Ge yatırımlarındaki %1'lik artış milli geliri %0,95 artırmakta iken Türkiye'de Ar-Ge yatırımlarındaki %1'lik artış milli geliri %1,08 oranında artırmıştır.

Effects of R&D Expenditures on Econom?ic Growth: An Econometric Analysis in Terms of Tax Incentives for Turkey and Selected Countries

In this study; the effects of tax incentives for R&D expenditures on R&D investments and R&D investments on economic growth have been analyzed with three different models.In model 1; R&D investments of firms increased by 0.15% when R&D tax incentives for SMEs increased by 1% in the panel, whereas R&D investments by firms increased by 0.94% in Turkey. In model 2; R&D investments of firms increased by 0.17% when R&D tax incentives for large firms increased by 1% in the panel, whereas R&D investments of firms increased by 1.18% in Turkey.In model 3; GDP increased by 0.95% when R&D investments increased by 1%, while GDP increased by 1.08% in Turkey.

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