The effect of incentives for SME's to the taxational behaviours of SME's: Case of Afyonkarahi̇sar

Small and Medium Enterprises are defined as financial enterprises that work mostly with labor intensive beside less capital, have the skill of making quick decision and manufacture cheaply with lower management expenditures. SME's have an important role in economic aspect with regard to provide employment, make investment and contribute to production. SME's are getting important day by day in advanced and developing economies because of their contributions to create new employment areas, their skills of fitting to changes in market conditions and their effects on providing economic progress. Distinguishing the importance of SME's on fulfilling economic and social needs of countries is revealed a large number of incentives and support policies oriented SME's. In this study, determining the effect of fiscal incentives on SME's attitude for taxes was aimed. This study that was performed by descriptive survey model which is one of the quantitative research models was realized on 106 businesses that carry on the activity in Afyonkarahisar Organized Industrial Zone. At the end of the study, companies have different views on variety of tax incentives. Accordingly, the companies that benefits from the tax incentives believe that tax incentives have an adequate variety. This view has a meaningful difference from the companies that did not benefit from tax incentives. Besides, companies think that tax incentives make paying taxes easier, decrease tax incidence, tax loss and tax evasion and have an adequate variety. Companies from food and mining sectors grant these views substantially.