Vergi teşviklerinin ar-ge harcamaları üzerindeki etkisi: Bist imalat sektörü işletmelerinde bir araştırma1

Bu çalışmanın amacı devlet tarafından gerçekleştirilen vergi teşviklerinin işletmelerin Ar-Ge harcamalarına olan etkisini belirlemektir. Bu kapsam doğrultusunda Türkiyede Ar-Ge harcamalarına yönelik vergi teşviklerinin yapıldığı 2001, 2004 ve 2008 yıllarında Borsa İstanbula kayıtlı imalat sektörü işletmelerinin toplam Ar-Ge harcamaları incelenmiştir. Betimsel olarak yapılan inceleme sonucunda 2001 yılındaki Ar-Ge harcamaları tutarları ortalamasında azalış, 2004 ve 2008de ise artış gözlemlenmiştir. Teşviklerin farklı etkiler göstermesinin sebeplerinin ülkede yaşanılan diğer ekonomik ve siyasi gelişmeler olduğu tahmin edilmektedir.

The effects of tax incentives on firms research and development expenditures: A study on the manufacturing firms of bist

The aim of this study is to determine the effects of public tax incentives on firms R&D expenditures. In this context, the tax expenditures of the manufacturing firms which are registered in Borsa İstanbul (İstanbul Stock Exchange) were examined for the years when the tax incentives were established; 2001, 2004 and 2008. As a result of this descriptive research, we observed that the amount average R&D expenditures decreased in 2001 but on the other hand they increased in 2004 and 2008. We estimate that the other economic and political issues happened these years might be the reasons of the different effects of these incentives.

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