Effect of grant fonds of European Uni̇on on tax incomes; Analyse of sample of grant funds of Agri̇culture and Rural Development Support Instution

So much investment is being done in our Country via European Union Grant Funds. Between 2007-2013 years Turkey used European Unions grant fonds. Between 2014-2020 years 4.4 Billion Euro is given to Turkey as grant fonds. In July 1959, shortly after the creation of the European Economic Community in 1958, Turkey made its first application to join European Economic Community. Afterwards the long process has countinued. Turkey participated the European Union Programs in accordance with the conditioans laid down in Framework Agreement of 26 February 2002 between the European Community and teh Republic of Turkey on the general principles fort he participation of the Republic of Turkey in Conmmunity programmes and under the terms and conditions set out in Momerandum of Understandig. Agriculture and Rural Deveşopment Support Instutition was founded for IPARD (Instrument for Pre-Accession Assistance for Rural Development). In this study, Some information has been given European Union Grant funds, Ipard fonds and their history. After that I give some information about European Grant fonds, especially give an example of Agriculture and Rural Development Support İnstitution Project. In this thesis it is examine that Grant fonds given by Goverment are turning to Goverment as a tax. Grant funds, and investments has been examined because of European Grant funds has tax exemption. A sample company which was benificiary for Ipard grant funds was chosen and this company's added value and tax exemption examined for Turkish Tax system. As a result it is examine that given grant fonds by Treasury and after investment turning of fonds to the Treasury as a tax system and there is a correct relation between tax system and grant fonds. Keywords: European Union Grant Funds, Grant Funds, IPARD, ARDSI, Grant, Funds, Tax Exemption, Treasury