Tax applications in terms f the functioning and economic effects of teknokent enterprises

With globalization, it has become easier for individuals and businesses to access information in the world. The problem of transforming knowledge into production has emerged as a competitive field of civilizations, and many countries have begun to increase technological investments and provide more than one incentive to entrepreneurs in order to become influential in this competitive environment. Within the scope of these incentive types, more than one state has encouraged the establishment of technology development zones and it has become the policy of the state to turn the regions into an attractive innovation focus as much as possible. Technology development centers in Turkey appear as technoparks or technokents. In our study, the establishment phases of the Technology Development Zones in Turkey and their socio-economic effects in terms of the economic structure of the country were examined in terms of tax applications. In this thesis, it is seen that the tax incentives and exemptions applied to technoparks remain in general scope and that it is only an important problem to be supported by law directives. It was emphasized that Turkey should introduce additional types of incentives in order to target the technological level it needs for its project-based technology infrastructure. It is necessary to inform the companies about technoparks and to correct the deficiencies quickly.