Research and development (R&D) and design incentives in the Turkish tax system

In today's globalizing world, countries aim to increase their competitiveness in order to increase their level of welfare. In many countries, R&D incentives are implemented in order to increase competitiveness and to guide economic growth and development. In parallel with the increase in R&D indicators, the development level and global competitiveness of countries are increased. In this study, incentives for research, development, innovation and design activities in the Turkish Tax System and the scope of these incentives; examining the effectiveness of incentive policies by comparing them with the countries taken as a basis in the research and whether these regulations are suitable for their purposes were evaluated from a critical point of view.