The comparison of tax practices for the promotion of R&D activities in Turkey and OECD counties

Today, with the development of technology, research and development activities are carried out more easily. Countries and firms concentrate on research and development activities in order to achieve more competitiveness. Intertional competitive advantage can be achieved through research and development activities that create added value in the economy. Research and development activities contribute to science, to acquire new products, information, systems and processes, to provide technological developments, to improve the economy and to increase the level of walfare. OECD countries and our country with tax incentives for research and development activities being carried out in Turkey has made comparisons of tax incentives applied for these activities. In the first part, the concept of R&D is examined. In the second, part there are regulations regarding tax incentives for R&D activities. In the third part, examined in OECD countries and tax incentives for R&D activities in Turkey has been compared. As a result of the study, evaluations and recommendations were made about tax incentives for research and development activities.