12050

Türkiye ve Avrupa birliği ekonomilerinde yenilikler ve ar-ge'nin teşviki: Karşılaştırmalı bir değerlendirme

Günümüzde yenilik ve Ar-Ge faaliyetleri, kalkınmanın, sürdürülebilir ekonomik büyümenin ve toplumsal refahın sağlanmasında en etkili olan faktörlerden biri haline gelmiştir. Birçok ülke teşvik politikaları ve çeşitli yasal değişiklikler ile Ar-Ge ve yenilikleri destekleyen bir sistem oluşturma gayreti içindedir. Bu çalışmada, AB ülkelerinde ve Türkiyedeki yenilik ve Ar-Ge faaliyetlerinin gelişiminde belirleyici olan çeşitli göstergeler ve uygulanan mali destekler ele alınmaktadır.

The innovations and r&d incentives in the economies of Turkey and EU: A comparative assessment

The innovation and R&D activities that form the basis of competitiveness are the key to development, sustainable economic growth and social-welfare. A great number of countries endeavor to establish a system that supports the R&D and innovations with incentive policies and various legislative changes. In this study, efforts will be exerted to discuss the various indicators and financial supports that are the determinants in the development of innovation and R&D activities in Turkey and EU countries.

PDF

___

Aghion, P. ve Howitt, P. (1992), A Model of Growth Through Creative Destruction, Econometrica, March, 60(2), 323-351.

Aykar, Ö. (2014), 6518 sayılı Torba Yasa ile Vergisel Konularda Yapılan Düzenlemeler, http://www.alomaliye.com/2014/ozkan-aykar-6518-sayili-yasa- ile-vergisel-konularda-yapilan-duzenlemeler.htm (Erişim Tarihi: 20.05.2014).

Can, F. (2007), Dünyada ve Türkiyede Araştırma Geliştirme Faaliyetlerine Yönelik Vergisel Teşvikler, Karadeniz Teknik Üniversitesi, SBE, Yayımlanmamış Yüksek Lisans Tezi, Trabzon.

Carvalho, A. (2011), Why are Tax Incentives Increasingly Used to Promote Private R&D? Working Paper (4), Portugal: CEFAGE-UE, http://www.cefage.uevora.pt/ en/content/download/2320/31134/version/1/file/2011_04.pdf (Erişim Tarihi: 18.05.2014).

Çelebi, A.K. ve Kahriman, H. (2011), Avrupa Birliği Ülkeleri ve Türkiye‟de Ar-Ge Faaliyetlerine Yönelik Vergi Teşvikleri ve Bunların Karşılaştırmalı Analizi, Maliye Dergisi, 161, 33-63.

Deloitte (2013), 2013 Global Survey of R&D Tax Incentives, http://www.deloitte.com/assets/DcomUnitedStates/Local%20Assets/Documents/ Tax/US_Tax_RD_Global_RD%20Survey_March_2013.pdf (Erişim Tarihi: 11.05.2014).

European Commission (EC) (2009), Design and Evaluation of Tax Incentives for Business Researchand Development, http://ec.europa.eu/invest-in research/pdf/download_en/tax_expert_group_final_report_2009.pdf (Erişim Tarihi: 12.05.2014).

European Union Scoreboard (2013), European Commission, Belgium.

Eurostat (2013), Eurostat Regional Yearbook 2013, European Commission.

Evci, C. (2004), Ar-Ge Vergi Teşvikleri, AÜ, SBE, Yayımlanmamış Yüksek Lisans Tezi, Ankara.

EY (2014), Worldwide R&D Incentives Reference Guide 2013-2014, http://www.ey.com/Publication/vwLUAssets/EYWorldwide_R_and_D_incentiv es_ reference_guide/$FILE/EY-Worldwide-R&D-incentives-reference-guide.pdf (Erişim Tarihi: 12.05.2014).

Fontan, J.M., Klein, J.L. ve Tremblay, D.G. (2004), Innovation and Society: Broadening the Analysis of the Territorial Effects of Innovation, Research Note No: 2004-07A, http://www.teluq.uquebec.ca/chaireecosavoir/pdf/NRC04- 07A.pdf (Erişim Tarihi: 08.04.2014).

Freeman, C. (1982), Innovation and Long Cycles of Economic Development, Paper Presented at the International Seminar on Innovation and Development at the Industrial Sector, Economics Department, University of Campinas, Campinas (25-27 August), 1-13.

Griffith, R., Redding, S. ve Reenen, J.V. (2002), Mapping the Two Faces of R&D: Productivity Growth in a Panel of OECD Countries, The Institute for Fiscal Studies, Working Paper, 02/00 London, United Kingdom: The Institute for Fiscal Studies.

Gürak, H. (2006), Önce Bilgili İnsan-Ekonomik Büyüme ve Refahın Gerçek Kaynakları Olan: Üretken Bilgi (Teknoloji) ve Nitelikli Emek Üzerine, http://www.elelebizbize.com/e-kutuphane/hasangurak/Once%20Bilgili%20 Insan.pdf (Erişim Tarihi: 08.04.2014).

Hospers, G.J. (2003), From Schumpeterto the Economics of Innovation, Briefing Notes in Economics, March-April, 56, 1-12.

Kalkınma Bakanlığı (2013), Onuncu Kalkınma Planı (2013-2018), http://www.kalkinma.gov.tr/Lists/Yaynlar/Attachments/518/OnuncuKalk%C4% B1nmaPlan%C4%B1.pdf (Erişim Tarihi: 12.05.2014).

Kazgan, G. (2004), İktisadi Düşünce veya Politik İktisadın Evrimi, 11. Baskı, Remzi Kitabevi, İstanbul.

Lee, J.W. ve Yu, B.G. (1998), An Endogenous Growth Model Approach to the Korean Economic Growth Factors, http://faculty.washington.edu/karyiu/confer/ sea05/papers/lee_yu.pdf (Erişim Tarihi: 10.03.2014).

Lichtenberg, F.R. (1992), R&D Investment and International Productivity Differences, NBER Working Paper, No. 4161.

OECD (2002), Tax Incentives for Researchand Development: Trends and Issues, OECD Science Technology Industry (STI) Paris.

Park, W.G. (1995), International R&D Spillovers and OECD Economic Growth, Economic Inquiry, 33, 571-91.

Porter, M.E. ve Stern, S. (2000), Measuring the Ideas‟ Production Function: Evidence from International Patent Output, NBER Working Paper, No. 7891, Cambridge: Massachusetts: National Bureau of Economic Research.

Price Waterhouse Coopers (2008), Belgium R&D Tax Incentives, http://www.pwc.be/en_BE/be/pharma/Belgium-R-D-tax-incentives-PwC-08.pdf (Erişim Tarihi: 12.05.2014).

Sylwester, K. (2001), R&D and Economic Growth, Journal of Knowledge, Technology & Policy, 13(4), 71-84.

TÜSİAD (2009), Mevcut Ar-Ge Düzenlemelerinde Karşılaşılan Sorunlar, Çözüm önerileri ve Başarılı Ülke Uygulamalarına İlişkin Görüş Belgesi, Aralık, İstanbul.

Warda, J. (2001), Measuring the Value of R&D Tax Treatment in OECD Countries, STI Review No.27: Special Issue on New Science and Technology Indicators, OECD Publishing, http://www.oecd.org/sti/37124998.pdf (Erişim Tarihi: 11.05.2014).

Yuen, P.H., Poh, K.W. ve Mun, H.T. (2009), The Impact of R&D on the Singapore Economy: An Empirical Evaluation, The Singapore Economic Review, 54(1), 1-20.