Evaluation of R&D tax incentives by R&D firms in Sakarya technopolis

Today, the efficiency of companies lies on the basis of the parameters that affect the welfare levels and economic growth of countries. One of the comömon points of developed countries is that they produce and export technology. Industry, technology and science play an important role in ensuring the competitive advantage of countries. In developed countries, large budgets are allocated to R&D activities in order to reduce costs, increase efficiency, and raise standards. When the literature is examined, as a result of scientific studies; R&D has shown that it has a positive impact on the economy of countries. It is not a choice but a necessity to do R &D in the process of producing technology. Turkey is an external-dependent country in the field of energy. That is why it is critical for our country to produce value-added/high technology products. Within the scope of this study, it is aimed to evaluate the level of R&D companies benefiting from government support in the R&D process and the benefit of tax exemptions from the perspective of R&D companies. In the scientific research process, the structured interview technique, which is the Qualitative Research Technique, was used as a method. As a sample, 13 R&D companies and company managers operating in Sakarya Technopolis were used. As a result of the research, it has been observed that the vast majority of R&D companies benefit from support programs and tax exemptions. R&D companies have found these supports sufficient. Yet, they suggested increasing the amount and rates of support. It has been observed that the long duration of the transactions and the many procedures in the process of benefiting from the supports and receiving the payments wear out the companies. Within the scope of this thesis, it has been witnessed that the support programs and tax exemptions applied to R&D companies contribute positively to the R&D activities of the companies and encourage the companies to do R&D. There are many individuals or capital companies that do not operate in techno parks but produce many projects with R&D / Innovation qualifications. If these projects and domestic software products are exempted from Corporate/İncome Tax with a low VAT rate of 3%, 8-10% more creative ideas will have turned into projects. Considering the positive effects of R&D on the national economy, it is recommended to policy makers to apply tax support to the R&D projects of companies operating outside the Technology Development Zones.