Bazı Seçilmiş Ülkelerde Ar-Ge Vergi Teşvik Sistemi

Yeniliklerin uluslararası rekabette ülkelere sağladığı en temel güç üretim ve ihracattaki artışlarla dış ticaret açıklarının azaltılması ve ekonomik büyüme olarak karşımıza çıkmaktadır. Dolayısıyla ulusal yenilik sistemlerindeki gelişim ve ar-ge faaliyetleri ile edinilen teknolojik gelişmelerin sağladığı refah etkisi; hükümetlerin dış ticaret dengesi yerine bütçe açıklarının finansmanına odaklanabilme kabiliyetlerindeki artışa imkan tanımaktadır. Bu doğrultuda Ar-Ge’yi artırmaya yönelik dolaylı ve doğrudan teşvik sistemlerinin işlevselliği önem kazanmaktadır. Nitekim bilimsel ve teknolojik yenilikler, ar-ge yatırımları ve çalışmaları ile gerçekleştirilmektedir. Bu bağlamda çalışmada özellikle Ar-Ge vergi teşviklerinden seçilmiş bazı gelişmiş ülkelerde başarılı şekilde uygulanan sistemlerin ve Ar-Ge harcamalarının Türkiye’deki gelişiminin incelenmesi ve Türkiye için çeşitli uygulama önerileri getirilmesi amaçlanmaktadır.

Anahtar Kelimeler:

Ar-Ge Vergi Teşvik Sistemleri, Bazı Gelişmiş Ülkelerde Ar-Ge Teşvik Sistemi

R&D Tax Incentive System in Some Selected Countries

In the international competition, the main power of provided by innovations to the countries, emerges as an economic growth and a reducing the trade deficit with an increase in production and exports. Therefore, welfare effect, which caused by technological developments acquired by the R&D activities and the development of national innovation systems, makes it possible with the increase of their ability to focus on trade balance deficit instead of the budget deficit financing of the governments. In this case, to increase the functionality of the direct and indirect R&D incentive systems is important. In order to increase R&D, the functionality of direct and indirect incentive systems is gaining importance. Indeed, scientific and technological innovations are conducted with R & D investments and activities. In this context, the study aims to bring a variety of recommendations for Turkey applications and to examine the system of R&D tax incentives, which is successfully implemented in some selected developed countries, and the development of R&D expenditures in Turkey.

Keywords:

R&D Tax Incentive Systems, Some Developed Countires R&D Tax Incentive Systems,

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