Turkey and the European Union incentives to protect the environment and state aid by accounting standards accounting and Turkey upgrading samples

Within the environment of intense competition, countries give support to their firms in numerous ways, so that they can continue their operations and survive. One of the firm supporting methods is giving them incentives or aid. Within the environment of competition, the hazard given to the environment should be also taken into consideration and countries should maintain the firms take necessary precautions on environmental protection during their operations.The aim of this thesis workout is to examine the incentive applications on environmental protection given to firms in EU and in Turkey and within the scope of Turkish Accounting Standards, to examine the accounting of the state incentives and aid with the contribution of various examples. In the first part of the workout, the concept of incentive has been unveiled. In the second part, the progress on environmental protection understanding in EU and environment protection incentives were covered. In the third part, the progress on environmental protection and environmental protection incentives were examined. In the final part, accounting of environmental protection incentives given to firms within the scope of Turkish Accounting Standrads were explained with examples.Finally, the incentives, aid and their accounting procedure which firms in EU and Turkey may benefit during their operations for the purpose of environmental protection will be explained.