A research to determine the perspective of accounting professionals on tax and accounting applications of technology development zones and R&D and Design Centers: The case of Izmir province

In Turkey, Technology Development Zones (TDZ) Law No. 4691 dated June 7, 2001 and the Law No. 5746 dated March 12, 2008 on Supporting Research, Development and Design Activities With the Law, important steps have been taken in relation to the subject of this thesis. In this context, the thesis it consists of three parts. In the first part; after general information about TDZs and R&D and Design Centers, theoretical information on Law No. 4691, Law No. 5746 and the secondary legislation related to these Laws, which form the basis for tax and accounting practices, is given. In the second part, general information on the accounting and organizational structure of TDZs and R&D and Design Centers, including personnel, documents and ledgers, chart of accounts and record layout, reporting, as well as tax and accounting applications are explained through independent examples. In the third and final part, after the literature review on the subject, the findings of the research conducted to determine the opinions and perspectives of the accounting professionals operating in Izmir Province on the accounting and tax regulations in the primary and secondary legislation and the current Uniform Accounting System and Accounting Standards applications with the help of the survey technique are included and evaluated. It has been revealed that accounting professionals generally have a positive opinion on the subject. It is concluded that the improvement of legislation and application knowledge will contribute positively to the accounting and tax practices carried out in TDZs and R&D Centers. In addition, as a result of the 'SWOT Analysis at the Level of a Few Companies Operating in DEPARK in Izmir Province', it was determined that the legal legislation and regulations in Turkey are effective, which has a significant impact on both tax and accounting applications. Keywords: Techno city, Technopark, Technology Development Zones, R&D and Design Centers, Tax and Accounting Practices.