Export incentives in international trade: On inward processing regime example companies

There are many incentive programs in international trade. Undoubtedly, one of the most important incentive tools is export incentives. Export incentives are very important incentives for the development of the country and domestic producers. The inward processing regime, on the other hand, was operating within the scope of the export incentive regime before 1996, but now its scope and sphere of influence have grown and took its current form. Inward processing regime appears as a regime that contributes to the economic aspects of countries. From this perspective, it is an economically effective regime that provides foreign currency inflow for the country in terms of macro, while enabling both the country's economy and businesses to gain competitiveness by providing tax advantages to their own economic conditions. The study has been expanded by evaluating both foreign trade and foreign exchange usage rates within the scope of the inward processing regime. In addition, a different dimension has been gained by evaluating the inward processing regime on certain issues in terms of companies using the regime. In this respect, the results are an original and empirical study. First of all, foreign currency usage rates and export/import data were examined within the scope of the inward processing regime, depending on the subject of the study. Then, data were collected by using the interview method, which is one of the qualitative research methods, with the companies using the regime and with the Aegean Exporters' Unions Inward Processing Manager, Mr. İbrahim Ocakoğlu. In the research, analyzes were made by using the phenomenological approach, descriptive analysis and content analysis. As a result, we see that almost half of Turkey's exports are made within the scope of the inward processing regime, within the framework of the data received from TUIK. In addition, after the interviews with the companies, it was determined that most of the companies made more than half of their exports within the scope of the inward processing regime, increasing their export revenues and thus their foreign exchange revenues. In addition, it was determined by using the interview method that the companies lacked information about the automation system. Within the framework of all these, it would be very good to establish an application such as an up-to-date information system in terms of both companies being less affected by systemic failures and reducing the workload of control units. This improvement will increase the effectiveness and usability of your regime, while ensuring that the application is used more actively and effectively.