An impact assessment of tax exemptions implemented within the scope of r&d incentives in technoparks in turkey: the case of edirne

The ability to produce and use technology can bring countries to an advantageous position in the international arena in terms of economy and military. One of the basic steps to becoming a self-sufficient country is to be able to follow technological developments and to be a country that not only consumes technology but also produces it. Today, there is no example of a country that does not follow technological developments and is successful in the international arena. For such reasons, countries attach importance to producing high-tech and high-value-added products. Otherwise, they can only be in a position that consumes technology. In our country, the Technology Development Zones model is implemented for the purposes of playing an active role in international competition by ensuring the production of technological knowledge, providing innovations in production methods, reducing production costs by increasing product quality standards, creating commercializable technological products, enabling technology transfer and providing employment for qualified labor that can work in these areas. Technoparks are established in these regions. The processes in technoparks are managed by the management company. The management company is responsible for the implementation of the incentives provided to entrepreneurs in order to achieve the goals specified by the ministries. In this study, the incentive systems provided in technology development zones and the extent to which these incentive systems are effective were examined. The study consists of five sections. The concept of R&D and its importance are discussed in the first section. The second section focuses on Technopark structures. The third section addresses the accounting and auditing of incentives ant exemptions. In the fourth section, a Cost-Benefit analysis is conducted for the Technopark in Edirne. The fifth section discusses the results. As a result, considering the limitations, it is seen that the incentive mechanism is an efficient application.