Research Article
BibTex RIS Cite

Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri

Year 2021, Issue: 67, 28 - 48, 28.01.2021

Hüseyin Kutbay Ersan Öz

https://doi.org/10.51290/dpusbe.746462

Abstract

Ar-Ge faaliyetleri hükümetler tarafından, firmaların rekabet gücünü artırmak, bölgesel gelişmişlik farklılıklarını azaltmak, tasarrufları katma değeri yüksek yatırımlara yönlendirmek, üretim ve istihdamı artırmak, yeni ürünlerin geliştirilmesine yardımcı olmak, yeni kurulmuş veya gelişmekte olan endüstrileri korumak, yatırımları belli bölgelere kaydırmak, sektörel kümelenmeyi desteklemek ve benzeri birçok amacı gerçekleştirmek için çeşitli teşvik araçları ile farklı oran ve tutarlarda teşvik edilmektedir. Devletler tarafından Ar-Ge faaliyetlerine yönelik sağlanan teşvikler ise iki farklı şekilde sunulmaktadır. Bunlardan birincisi doğrudan hibe veya fon uygulaması şeklindedir. İkincisi ise dolaylı teşviki ifade eden vergisel teşviklerdir. Bu çalışmada ise seçilmiş ülkelerde (Çin, Rusya, Kanada, Fransa ve İngiltere) Ar-Ge faaliyetlerine sağlanan vergi teşvik araçları ele alınmıştır. Ar-ge faaliyetlerinin teşvik edilmesinde seçilmiş ülkelerde genellikle birbirine benzer teşvik yöntemlerinin kullanıldığı, ancak bu teşvik uygulamalarının oran ve tutarlarının ülkeler özelinde farklılıklar gösterdiği belirlenmiştir.

Keywords

Ar-Ge Faaliyetleri Vergi Teşvikleri İndirim İstisna Muafiyet

References

  • ACCA (2012). A guide to research and development (R&D). Erişim adresi: https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/guide-to-r-and-d-large.doc
  • Alvarez & Marsal Taxand (2012). Global guide to R&D tax incentives. Erişim adresi: https://www.alvarezandmarsal.com/printpdf/5416
  • Bozio, A., Py, L., & Irac, D. (2014). Impact of research tax credit on R&D and innovation: Evidence from the 2008 french reform. Document De Travail, 532, 1-29.
  • Busom, I., Corchuelo, B., & Martines-Ros, E. (2014). Tax incentives or subsidies for R&D?. Small Bus Econ, 43, 571–596.
  • CCC. (2011). The scientific research and experimental development (SR&ED) tax incentive program. Economic Policy Series, 1-11.
  • CRA. (2019). Overview of the scientific research and experimental development (SR&ED) tax incentive program. Erişim adresi: https://bondconsulting.ca/wp-content/uploads/2019/09/overviewofSRED-CRA.pdf
  • Deloitte. (2015). 2015 Global survey of R&D tax incentives. Erişim adresi: https:/www2.deloitte.com/content/dam/deloitte/nl/documents/tax/deloitte-nl-tax-global-survey-r-and-d-incentives-2015.Pdf
  • Deloitte. (2016a). Tax incentives for It and high-tech industries. Erişim adresi: http://amchamrussia.ru/_images/upload/amchamtax%20incentives%20for%20ıt%20deloitte%20vmarkov.pdf
  • Deloitte. (2016b). Tax incentives in Russia. Erişim adresi: https://www2.deloitte.com/content/dam/deloitte/ru/documents/tax/tax_incentives_in_russia.pdf
  • Deloitte. (2019). International tax. Erişim adresi: https://www2.deloitte.com/nz/en/pages/tax-alerts/articles/r-d-tax-credits-new-developments.html
  • EC (2014). A study on R&D tax incentives annex: Good practice cases. Taxud, 315.
  • EDT. (2016). Innovation in Canada: Preserve and strengthen the scientific research and experimental development tax incentive program. Erişim adresi: http://www.abchamber.ca/pages/policybriefs
  • EY. (2019). Worldwide R&D incentives reference guide. Erişim adresi: https://www.ey.com/Publication/vwLUAssets/ey-2019-worldwide-rd-incentives-reference-guide/$FILE/ey-2019-worldwide-rd-incentives-reference-guide.pdf
  • France Tax Guide. (2015). Personal taxation strategic, practical information and regulations. Global Investment Center.
  • Garcia, I. (2015). Do your research and development in Canada: It pays off!. Erişim adresi: http://www.international.gc.ca/investors-investisseurs/assets/pdfs/download/1-sred-en.pdf
  • Grant Thornton. (2016). Corporate taxation, CPP and EI. Erişim adresi: http://www.taxplanningguide.ca/tables/corporate-taxation-cpp-ei/
  • Guceri, I. (2013). Impact of R&D tax incentives in the UK. Erişim adresi: http://home.ku.edu.tr/~wwe/guceri.pdf Hamilton, R. (1993). Tax incentives and innovation: The canadian treatment of R&D. Canada-United States Law Journal, 19, 233-257.
  • HMRC. (2017). Corporation tax: Research and development tax relief. Erişim adresi: https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief
  • Hoffmann, R. (2013). China’s new trend towards R&D and the tax incentives it has implemented. Erişim adresi: http://www.ecovis.com/focus-china/chinas-new-trend-towards-rd-and-the-tax-incentives-it-has-implemented/
  • IFA. (2014). France’s research tax credit. Erişim adresi: https://www.diplomatie.gouv.fr/IMG/pdf/ArguCIR_nov08_UK.pdf
  • ITB. (2014). Focus on R&D tax incentives. Erişim adresi: https://www.lexology.com/library/detail.aspx?g=def44e8a-cc58-4759-9f3d-1012edb2d667
  • Li, J. (2008). The rise and fall of chinese tax incentives and implications for international tax debates. Comparative Research in Law & Political Economy (Research Paper, No: 5).
  • Lu, C., & Zhou, R. (2015). China enhances super deduction for R&D expenses. World Tax Advisor, 1-4. Madore, O. (2006). Scientific research and experimental development: Tax policy, current issue review. Erişim adresi: https://www.sreducation.ca/archives-sred-tax-policy/
  • MIA. (2016). The UK research and development tax credit scheme. Erişim adresi: http://www.the-mia.com/assets/taxcreditlow-respart1.pdf
  • Mulkay, B., & Mairesse, J. (2013). The R&D tax credit in France: Assessment and ex-ante evaluation of the 2008 reform (Nber Working Paper Series, Working Paper: 19073), 1-35.
  • Muller, E., Zenker, A., & Heraud, J. (2009). France: Innovation system and innovation policy. Fraunhofer ISI Discussion Papers Innovation Systems and Policy Analysis, 18, 1-35.
  • Nilsen, K. R. H. (2013). General analysis and assessment of the various features of tax sparing provisions. Oslo.
  • OECD. (2015). R&D tax incentive support: France. Erişim adresi: https://www.OECD.Org/Sti/Oecd-Stı-Rdtaxıncentives-Countryprofile_Fra.Pdf
  • PWC. (2019). The people’s republic of China tax facts and figures. Erişim adresi: https://www.pwccn.com/en/tax/publications/people-republic-of-china-tax-facts-2019.pdf
  • Tax Flash. (2016). China refines R&D super deduction policy. The Power Of Being Understood.
  • Tax Planning Guide. (2016). 2016 SR&ED investment tax credits (ITC), Erişim adresi: http://www.taxplanningguide.ca/tables/corporate-taxation-cpp-ei/table-5-sred-investment-tax-credits-itc/
  • UNCTAD (2000). Tax incentives and foreign direct investment a global survey. Asıt Advisory Studies, 16.
  • Van Der Hoek, M., Kong, S., & Li, Z.. (2008). The dual corporate income tax in China: The impact of unification (Mpra Paper No: 11547).
  • Warda, J. (1999). Measuring the attractiveness of R&D tax incentives: Canada and major industrial countries. Erişim adresi: http://Publications.Gc.Ca/Collections/Collection/Cs88-0006-99-10e.Pdf

Tax Incentives Provided for R&D Activities in Selected Countries

Year 2021, Issue: 67, 28 - 48, 28.01.2021

Hüseyin Kutbay Ersan Öz

https://doi.org/10.51290/dpusbe.746462

Abstract

R&D activities are carried out by governments to increase the competitiveness of companies, reduce regional development differences, direct savings to high value-added investments, increase production and employment, help the development of new products, protect newly established or developing industries, shift investments to certain regions, sectoral clustering. It is encouraged at different rates and amounts with various incentive tools to support and realize many similar purposes. Incentives provided by governments for R&D activities are offered in two different ways. The first of these is in the form of direct grant or fund application. The second is tax incentives, which refers to indirect incentives. In this study, the tax incentives provided to R&D activities in selected countries (China, Russia, Canada, France and England) are discussed. It has been determined that similar incentive methods are generally used in selected countries to encourage R&D activities, however, the rates and amounts of these incentive practices differ across countries.

Keywords

R&d Activities Tax Incentives Relief Exception Exemption

References

  • ACCA (2012). A guide to research and development (R&D). Erişim adresi: https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/guide-to-r-and-d-large.doc
  • Alvarez & Marsal Taxand (2012). Global guide to R&D tax incentives. Erişim adresi: https://www.alvarezandmarsal.com/printpdf/5416
  • Bozio, A., Py, L., & Irac, D. (2014). Impact of research tax credit on R&D and innovation: Evidence from the 2008 french reform. Document De Travail, 532, 1-29.
  • Busom, I., Corchuelo, B., & Martines-Ros, E. (2014). Tax incentives or subsidies for R&D?. Small Bus Econ, 43, 571–596.
  • CCC. (2011). The scientific research and experimental development (SR&ED) tax incentive program. Economic Policy Series, 1-11.
  • CRA. (2019). Overview of the scientific research and experimental development (SR&ED) tax incentive program. Erişim adresi: https://bondconsulting.ca/wp-content/uploads/2019/09/overviewofSRED-CRA.pdf
  • Deloitte. (2015). 2015 Global survey of R&D tax incentives. Erişim adresi: https:/www2.deloitte.com/content/dam/deloitte/nl/documents/tax/deloitte-nl-tax-global-survey-r-and-d-incentives-2015.Pdf
  • Deloitte. (2016a). Tax incentives for It and high-tech industries. Erişim adresi: http://amchamrussia.ru/_images/upload/amchamtax%20incentives%20for%20ıt%20deloitte%20vmarkov.pdf
  • Deloitte. (2016b). Tax incentives in Russia. Erişim adresi: https://www2.deloitte.com/content/dam/deloitte/ru/documents/tax/tax_incentives_in_russia.pdf
  • Deloitte. (2019). International tax. Erişim adresi: https://www2.deloitte.com/nz/en/pages/tax-alerts/articles/r-d-tax-credits-new-developments.html
  • EC (2014). A study on R&D tax incentives annex: Good practice cases. Taxud, 315.
  • EDT. (2016). Innovation in Canada: Preserve and strengthen the scientific research and experimental development tax incentive program. Erişim adresi: http://www.abchamber.ca/pages/policybriefs
  • EY. (2019). Worldwide R&D incentives reference guide. Erişim adresi: https://www.ey.com/Publication/vwLUAssets/ey-2019-worldwide-rd-incentives-reference-guide/$FILE/ey-2019-worldwide-rd-incentives-reference-guide.pdf
  • France Tax Guide. (2015). Personal taxation strategic, practical information and regulations. Global Investment Center.
  • Garcia, I. (2015). Do your research and development in Canada: It pays off!. Erişim adresi: http://www.international.gc.ca/investors-investisseurs/assets/pdfs/download/1-sred-en.pdf
  • Grant Thornton. (2016). Corporate taxation, CPP and EI. Erişim adresi: http://www.taxplanningguide.ca/tables/corporate-taxation-cpp-ei/
  • Guceri, I. (2013). Impact of R&D tax incentives in the UK. Erişim adresi: http://home.ku.edu.tr/~wwe/guceri.pdf Hamilton, R. (1993). Tax incentives and innovation: The canadian treatment of R&D. Canada-United States Law Journal, 19, 233-257.
  • HMRC. (2017). Corporation tax: Research and development tax relief. Erişim adresi: https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief
  • Hoffmann, R. (2013). China’s new trend towards R&D and the tax incentives it has implemented. Erişim adresi: http://www.ecovis.com/focus-china/chinas-new-trend-towards-rd-and-the-tax-incentives-it-has-implemented/
  • IFA. (2014). France’s research tax credit. Erişim adresi: https://www.diplomatie.gouv.fr/IMG/pdf/ArguCIR_nov08_UK.pdf
  • ITB. (2014). Focus on R&D tax incentives. Erişim adresi: https://www.lexology.com/library/detail.aspx?g=def44e8a-cc58-4759-9f3d-1012edb2d667
  • Li, J. (2008). The rise and fall of chinese tax incentives and implications for international tax debates. Comparative Research in Law & Political Economy (Research Paper, No: 5).
  • Lu, C., & Zhou, R. (2015). China enhances super deduction for R&D expenses. World Tax Advisor, 1-4. Madore, O. (2006). Scientific research and experimental development: Tax policy, current issue review. Erişim adresi: https://www.sreducation.ca/archives-sred-tax-policy/
  • MIA. (2016). The UK research and development tax credit scheme. Erişim adresi: http://www.the-mia.com/assets/taxcreditlow-respart1.pdf
  • Mulkay, B., & Mairesse, J. (2013). The R&D tax credit in France: Assessment and ex-ante evaluation of the 2008 reform (Nber Working Paper Series, Working Paper: 19073), 1-35.
  • Muller, E., Zenker, A., & Heraud, J. (2009). France: Innovation system and innovation policy. Fraunhofer ISI Discussion Papers Innovation Systems and Policy Analysis, 18, 1-35.
  • Nilsen, K. R. H. (2013). General analysis and assessment of the various features of tax sparing provisions. Oslo.
  • OECD. (2015). R&D tax incentive support: France. Erişim adresi: https://www.OECD.Org/Sti/Oecd-Stı-Rdtaxıncentives-Countryprofile_Fra.Pdf
  • PWC. (2019). The people’s republic of China tax facts and figures. Erişim adresi: https://www.pwccn.com/en/tax/publications/people-republic-of-china-tax-facts-2019.pdf
  • Tax Flash. (2016). China refines R&D super deduction policy. The Power Of Being Understood.
  • Tax Planning Guide. (2016). 2016 SR&ED investment tax credits (ITC), Erişim adresi: http://www.taxplanningguide.ca/tables/corporate-taxation-cpp-ei/table-5-sred-investment-tax-credits-itc/
  • UNCTAD (2000). Tax incentives and foreign direct investment a global survey. Asıt Advisory Studies, 16.
  • Van Der Hoek, M., Kong, S., & Li, Z.. (2008). The dual corporate income tax in China: The impact of unification (Mpra Paper No: 11547).
  • Warda, J. (1999). Measuring the attractiveness of R&D tax incentives: Canada and major industrial countries. Erişim adresi: http://Publications.Gc.Ca/Collections/Collection/Cs88-0006-99-10e.Pdf
There are 34 citations in total.

Details

Primary Language Turkish
Journal Section RESEARCH ARTICLES
Authors

Hüseyin Kutbay 0000-0002-8819-1846

Ersan Öz 0000-0002-1847-8841

Publication Date January 28, 2021
Published in Issue Year 2021 Issue: 67

Cite

APA Kutbay, H., & Öz, E. (2021). Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi(67), 28-48. https://doi.org/10.51290/dpusbe.746462
AMA Kutbay H, Öz E. Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. January 2021;(67):28-48. doi:10.51290/dpusbe.746462
Chicago Kutbay, Hüseyin, and Ersan Öz. “Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 67 (January 2021): 28-48. https://doi.org/10.51290/dpusbe.746462.
EndNote Kutbay H, Öz E (January 1, 2021) Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 67 28–48.
IEEE H. Kutbay and E. Öz, “Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri”, Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 67, pp. 28–48, January 2021, doi: 10.51290/dpusbe.746462.
ISNAD Kutbay, Hüseyin - Öz, Ersan. “Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi 67 (January 2021), 28-48. https://doi.org/10.51290/dpusbe.746462.
JAMA Kutbay H, Öz E. Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2021;:28–48.
MLA Kutbay, Hüseyin and Ersan Öz. “Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri”. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, no. 67, 2021, pp. 28-48, doi:10.51290/dpusbe.746462.
Vancouver Kutbay H, Öz E. Seçilmiş Ülkelerde Ar-Ge Faaliyetlerine Sağlanan Vergi Teşvikleri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi. 2021(67):28-4.
 Download Cover Image

Dergimiz EBSCOhost, ULAKBİM/Sosyal Bilimler Veri Tabanında, SOBİAD ve Türk Eğitim İndeksi'nde yer alan uluslararası hakemli bir dergidir.