The importance of export-oriented tax incentives in Türkiye: Field research on free zones

This research has revealed export-oriented tax incentives in Turkey and their relationship with economic indicators. This study is an exploratory quantitative research covering all active free zones in Turkey. Within the scope of this research, a survey was conducted with companies operating in 19 free zones in Turkey. The target audience of the survey is companies actively operating in free zones. The sample of the study is 125 companies. The responses to the survey were analyzed using the SPSS program. In this context, in addition to basic tables and graphs showing frequency distributions, reliability analysis and chi-square independence test were also conducted. As a result of the study, it was proven that tax exemptions in free zones encourage exports and export-oriented activities. In addition, the majority of companies stated that free zones provide easy access to raw materials and intermediate goods required for the production of goods to be exported. They also stated that incentives and facilities provide low-cost production advantages to companies in the regions. The results of the survey confirmed that the location of Türkiye's free zones offers significant advantages by providing proximity to target markets. 52.2% of the companies stated that the tax advantages applied encouraged them to focus on exports. This shows that they agree that the tax advantages provided in free zones encourage the export-oriented activities of companies operating in Turkish free zones.