An application for the accounting of tax exemption, deductions and exclusions from the state incentives provided under the law no 5746

One of the most important indicators of economic development is the level of scientific and technical development. Scientific and technical development depends on Research and Development (R&D) activities. In that case, it can be said that the countries' ability to compete with each other economically and technically and to maintain their competitive power depends on efficient and effective R&D activities. In fact, the effectiveness of R&D activities is seen as one of the important criteria in differentiating developed and developing countries in various channels. The cost factor is very important in carrying out R&D activities. In addition, it is quite risky to carry out R&D activities even if the cost factor is taken into consideration. Because R&D projects are not guaranteed to yield successful results, and even if successful results are obtained, it is also uncertain whether the product or method can be commercialized. In this regard, it is tried to reduce the effect of high costs that arise with various policies to be implemented by states in order to develop their national economies. In Turkey, there are incentives provided by the state within the scope of R&D for similar purposes. With the incentives, it is aimed to continue the R&D and activities with both cash and cash-like supports in order to direct the enterprises to R&D investments in general and to overcome the problems related to financing. There is a comprehensive body of legislation on the legal framework of R&D activities in Turkey. In this respect, the Law on Research and Development Activities numbered 5746 entered into force on 01.04.2008 to be implemented until 31.12.2023. In this study, the scope of tax incentives with the Law No. 5746 is specified, information about the accounting of these incentives is given, and the case study of a manufacturing company that has benefited from the R&D incentive provided by the Scientific and Technological Research Council of Turkey (TUBITAK), the stages of obtaining the incentive and its accounting. It was aimed to carry out a study in the type of analysis.