Ar-Ge harcamaları, vergi teşvikleri ve ekonomik büyüme ilişkisi
The relationship between R&D expenditures, tax incentives and economic growth

Summary/Abstract: With globalization, all countries are striving to adapt to the evolving and changing conditions in the world, including technological advancements. Therefore, research and development (R&D) activities and tax incentives, which are one of the fiscal policy tools that support them, are crucial. This article conducts a literature review by examining R&D expenditures, tax incentives, economic growth, and their interrelationships. The advantages and disadvantages of both direct support and support through tax incentives are discussed. It has been observed in the literature review that tax incentives provided to support R&D activities through fiscal policy tools have a positive impact on economic growth.

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