Tax legislation and accounting standards in terms of R&D cost evaluation

Today, societies sustain economic development, protect existing development and to maintain a significant level of human, information and technology investing. Largely because of technological advances in the dynamics of economic development, education, culture, resources, human capital is like. This is a multi-community society in a balanced manner at the direction of further research and development to be able to show that great efforts in the field. Countries in the era of globalization of the process of economic liberalization as a result of the liberalization of markets, quite a high degree of economic competition largely confronted with the problem.In particular regions and the best research policied among member states (public support for scientific research, business research grants, support for scientific studies of education system and financial institutions), the analysis of the processes outlined in the member countries need to know the best practices for research projects and in terms of both, community is of great importance. However, although education, employment, taxation and other policy areas such as research and innovation is necessary to analyze and understand their differences countries.Indeed, beyond the development of national research policies, the creation of a joint research and development policy and development of cooperation between countries raises the need for funding for joint projects. Science and R & D policies of these countries open to each other can be achieved by developing policies and bencmarking. Benchmarking practices for R & D activities in different institutional, cultural and historical background, and it requires the recognition of the results is a good way research and development activities in the European Union as a significant extension of national research policies include efforts aimed at creating a common research.R & D efforts to the work of both the development process in the world not to remain behind, as well as the creation of opportunities for the learning process and the commercialization of these opportunities include programs for the new innovation. R & D activities are subject to assessed in two ways. The first of these, analytical research and development activities metedolojik studies, and the other for R & D activities include the support activities for the measurement of economic outcomes. Showing the best result for the R & D activities and support commercialized applications, and the results of analysis of the indicators to be measured and the best results is important.Key Words: Research and Development Expenditure,R&D and Tax Incentives,Accounting Standards,Tax Exemption , Tax suspend