An research for determining the impact on inverstment incentives, accounting of incentives and the business performance of incentives: Sivas instance

Incentives is redirect and support of the intencives so as to not constitute a violation of the obligation in accordance with the targets set in the annual programs and develepment plans for using the advance and appropriate technologies and the supply national competetive power, resolve inter regional imbalances, spreating the capital base, creating employment, high value added. A wide variety of incentives are provided in our country to support the invertsment and incentive system is continually updating. The latest changes in June 2012 from the Official Gazette number 28238 from number 2012/3305 published on the State Assistance for Investment Decision Committee of Ministers it is. This new intensive system is composed of five applications such as general incentive applications, regional incentive arrangements, incentive of priority investments, the incentive of large scale investment and the incentive of strategic investments. In this study, regulations regarding the accounting of incentives have been discussed and the impacts on stability, growing, efficiency and liquidity which are performance measures of the enterprices sre intend to uncovering.