Fiscal incentives in micro enterprises in fiscal incentives terms of new approaches to SMEs

With the cause of the unrealization of the strategical goal defined as ?making Turkish people entrepreneurs? in Izmir Economic Congress in 1923 at tha state of what is supposed, it stil saves its currency in Terms of the Goals for 2023, the hundrendth year of the Republic both today and for the future. By the European Union, a unique global economical integration and OECD, of which ? Localization - Convergence - Globalization ? as Bologna Agreements in 2000 accepted, the framework of the new approach perspective has been identified. European Union has made the most sensitive subject of the agenda the importance and the role of human resources who have a very strong micro enterprise with its simplified description as Each economic activity unit is an enterprise. However fiscal incentives in the context of financial policies accepted and the other suitable infrastructural resources it is possible to reach these goals as long as social human activity is joined in central goals. In this study it is aimed to present positive distributions as long as the big goal of the dreams of reaching to the being of dynamic and innovative entrepreneur becomes real.With the new approach generally SMEs clusters and micro enterprises together with their with quantitative and qualitative characteristics are examined in the global and local dimensions beyond the current inaccurated predictions. It would be possible to reach the right conclusions with the scientific and coherent analysis and understanding of this cluster and to take effective economic and political measures.As long as the distributions provided for the socio-economic development, employment and social welfare are higher than tax loss and costs it will be provided to fulfill social contract with the continuing and making effective financial incentive system and to fulfill the primary task of the state, the product of this social need.The defects caused by the strategies with effective and social perspectives and unequal and unfair competition in the market economy will be relatively reduced, it will be approached to the optimal utilization and distribution goals.The current problems caused by the global conditions of the market economy will be possible to reach the goals of 2023 for a century with the support strategies suitable for the vision necessary for the converse measures and solutions and plans in the sui generis process.