Browsing by Author "Kahriman, H"

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    Tax Incentives for R&D Activities in European Union Countries and Turkey, and Their Comparative Analysis
    Celebi, AK; Kahriman, H
    Due to the failure of the market, governments use some incentive instruments in order to encourage investments for R&D activities. One of them is the tax incentives. Many EU countries have R&D tax incentives. These incentives consist of tax deferrals, tax allowance, tax credits and, extended incentives. Tax incentives for R&D in many EU countries based on corporate tax. The most used tax incentives for R&D in EU countries are tax credits and tax allowance. Turkey, a candidate country of EU, has provided significant tax incentives for R&D activities via the regulations in recent years. Turkish tax incentive schema for R&D activity is based upon tax allowance.