2015 Cilt 34 Sayı 1

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The recognition of the research and development (R&D) expenditures and grant supports under the corporate tax law and No. 5746 research and development law
(Uludağ Üniversitesi, 2015) Ildır, Fehmi Ali; Uludağ Üniversitesi
Although still unable to take part in the desired order in terms of competitiveness and R & D expenditures in the world, Turkey has also made significant progresses, especially in the last decade, in this area. The R & D Law No. 5746, which entered into force in the year 2008, has aimed to create a real sense of awareness of research and development in the country, and various financial supports have been made available. Turkey, as it aims to be among the top ten economies on a global basis as of 2023, has to perform a conversion supported by research and development in the structure of production in the country. In this study, the benefits of the R & D supports in the frame of the R & D Law No. 5746 and Corporation Tax Law No. 5520 for the firms, and how to overcome the possible problems of recognition and documentation of the tax laws will be focused on.