Tax incentives an investments: Evaluation of Southeastern Anatolia Region the case of Şirnak province

In Turkey, in order to accelerate the economic growth and development certain fields of activity has been taken into the scope of incentives. Şırnak province, which is the place of application of the thesis, is also located in a region that receives investment incentives to a large extent. The aim of this thesis is to determine how much the companies operating in Şırnak province have benefited from the incentives in force in the past and now and the perspectives of the firms on incentives and what changes in the behavior of the firms after benefiting from the incentives. There are 146 companies within the scope of the research and the questionnaires were answered directly during the interview by the authorized employee of the firms. The Spss 23.0 program was used in the analysis of data. As a result of the research, It can be observed that the companies that participated in the research mostly benefited from labour and export incentives and they used the incentives in marketing and skilled labour. After the companies took the incentives, there was positive improvements in personnel number, profitability, export volume, skilled labour number, sales and total debt.