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İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi

Yıl 2021, Cilt: 7 Sayı: 1, 17 - 36, 22.03.2021

Öz

Küreselleşen dünyada işletmelerin maddi olmayan varlıkları gerek işletmenin rekabet gücü gerekse ülke ekonomisi açısından büyük önem arzetmeye başlamıştır. Bu bağlamda işletmeler inovasyon çalışmalarını artırmaya çalışırken, ülkeler de bu çalışmaları teşvik etmeye yönelik uygulamalar yapmaktadırlar. Bu uygulamalar arasında yer alan Patent Box rejimleri, mobil olan vergi tabanlarını çekmek için günümüzde giderek daha popüler bir şekilde uygulanmaya başlanmıştır. Bu çalışmanın amacı, inovasyona yönelik olarak geliştirilen Patent Box rejimini, Türkiye ve örnek ülkeler bazında karşılaştırmaya çalışmaktır. Bu amaçla hazırlanan çalışmada öncelikle inovasyon kavramına değinilmiş, ardından bir tür vergi teşviki olan Patent Box rejimini uygulayan bazı ülkeler ele alınmıştır. Ardından ele alınan ülkelerdeki bu uygulamalar karşılaştırılmıştır. Çalışmada, ele alınan ülkelerde patent box rejimi uygulamaları arasında çok belirgin farklılık olmadığı; patent box rejimine konu hakların artırılması için vergi dışı faktörlerin de etkili olduğu sonucuna varılmıştır.

Kaynakça

  • Alstadsæter, Annette, Salvador Barrios, Gaetan Nicodème, Agnieszka Maria Skonieczna and Antonio Vezzani (2015), Patent Boxes Design, Patents Location and Local R&D, IPTS Working Papers on Corporate R&D and Innovation, No:6, Spain.
  • Altunışık, Remzi, Şuayıp Özdemir, Ömer Torlak (2017), Pazarlama İlkeleri ve Yönetimi, Beta Yayınları, İstanbul.
  • Atkinson, Robert D. ve Scott Andes (2011), Innovation in Tax Policy and Tax Policy for Innovation , The Information Technology & Innovation Foundation,http://www.itif.org/files/2011-patent-box-final.pdf, 12.10.2020.
  • Bhagat, Vedantika (2016), Patent Box Regimes and Innovation Ecosystem, Economic Policy Research Foundation of Turkey, https://www.tepav.org.tr/upload/files/14672846817.Patent_Box_Regimes_and_Innovation_Ecosystem.pdf, 29.10.2020.
  • Bornemann, Tobias, Stacie Kelley Laplante and Benjamin Osswald (2018), The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates ,WU International Taxation Research Paper Series, No:3.
  • Bradley, Sebastien, Martin Ruf and Leslie Robinson (2018), The Impact of Patent Box Regimes on the M&A Market, https://tax.unc.edu/wp-content/uploads/2018/04/The-Impact-of-Patent-Box-Regimes-on-the-MA-Market.pdf, 15.11.2020.
  • Chatagny, Florian ve Marko Koethenbuerger and Michael Stimmelmayr (2015), Introducing an IP Licence Box in Switzerland: Quantifying the Effects, CESifo Working Paper Series No. 5450.
  • Conte, Andrea, Philip Schweizer, Adriaan Dierx and Fabienne Ilzkovitz (2009), An Analysis Of The Efficiency Of Public Spending And National Policies İn The Area Of R&D, MPRA Paper 23549, University Library of Munich, Germany.
  • Cohen, Wesley M. ve Daniel A.Levinthal (1989), “Innovation and Learninig: The Two Faces of R&D ”, The Economic Journal, s. 569‐596.
  • Council of the European Union (2019a) , Lithuania's Patent Box (LT007), ADD-3,27 May,https://data.consilium.europa.eu/doc/document/ST-9652-2019-ADD-3/en/pdf , 02.11.2020.
  • Council of the European Union (2019b) , France's New IP Regime (FR054), ADD-3,27 May, https://data.consilium.europa.eu/doc/document/ST-9652-2019-ADD-2/en/pdf , 01.11.2020.
  • Deloitte (2016), Canada’s First Patent Box Regime -An Incentive for Domestic R&D Commercialization , R&D Tax Update, Toronto.
  • Dijk, Theon van (1994), The Economic Theory of Patents: A Survey, Merit Research Memorandum, 2/94–017, Netherlands.
  • Elschner, Christina ve Christof Ernst (2008), The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden, ZEW Discussion Papers 08-124, ZEW - Leibniz Centre for European Economic Research, Mannheim.
  • EUIPO,(European Union Intellectual Property Office), (2019), Intellectual Property Rights İntensive İndustries And Economic Performance İn The European Union, Industry-Level Analysis Report, September 2019 Third edition.
  • European Commission (2014), A Study on R&D Tax Incentives- Final Report, Taxation Papers, Working Paper No: 52, Luxembourg.
  • European Commission (2020), European Innovation Scoreboard 2020, Publications Office of the European Union, Luxembourg.
  • Evers, Lisa, Helen Miller ve Christoph,Spengel (2013) Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations, Centre for European Economic Reseach Discussion Paper, No. 13-070.
  • EY, (Ernst &Young), (2015), OECD Explains Agreed Aproach on Intangible Property Regimes Under BEBPS Action, Global Tax Alert, 9 February.
  • EY, (Ernst &Young), (2018), Worldwide R&D Incentives Reference Guide 2018.
  • EY, (Ernst &Young), (2019), Worldwide R&D Incentives Reference Guide 2019.
  • Fabris, Daniele (2019), “To Open The Box Or To Close The Box? “Patent Box” Regimes in the EU Between R&D Incentives and Harmful Tax Practices”, Amsterdam Law Forum, 11:1, s.33-65.
  • Galindo Miguel-Angel ve Maria Teresa Mendez (2014)“ Entrepreneurship, Economic Growth, And İnnovation: Are Feedback Effects At Work?”Journal of Business Research, 67 (5),s. 825-829.
  • GMBA (2019), The New French IP Box Regime, Tax Alert, March, https://www.gmba-allinial.com/en , 02.12.2020.
  • Grey, Ian (2020), Patent Box – Is It Time to Take Advantage?, https://www.vennershipley.co.uk/wpcontent/uploads/2020/07/Patent_Box_-_is_it_time_to_take_advantage.pdf, 17.12.2020
  • Griffith, Rachel, Helen Miller ve Martin O’Connell, M. (2014), “Ownership of Intellectual Property and Corporate Taxation”,Journal of Public Economics, 112, s. 12–23.
  • Guellec, Dominique ve Bruno van Pottelsberghe de la Pottelsberghe (1997 ), Does Government Support Stimulate Private R&D, OECD Economic Studies, 29.
  • Güçeri, İrem, Marko Köthenbürger, Martin Simmler (2020) Supporting Firm İnnovation And R&D: What İs The Optimal Policy Mix?, EconPol Policy Report, No. 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich.
  • Haufler, Andreas ve Schindler Dirk ( 2020), Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies , CESifo Working Paper No. 8640, Germany.
  • Hemels, Sigrid (2019),“The Dutch R&D Incentives: A Triumph for Innovation or a Lobby Success?”,1-12, http://dx.doi.org/10.2139/ssrn.3417232
  • Jedlicka, Vit (2018). “Tax Competition and IP Boxes after the Appliction of the Modified Nexus Approach. Journal of Competitiveness, 10(4), s.70–84.
  • Karkinsky, Tom ve Nadine Riedel (2009), Corporate Taxation and The Choice Of Patent Location with in Multinational Firms, CESifo Working Paper Series 2879, CESifo.
  • KMPG,(Klynveld Peat Marwick Goerdeler), ( 2019), Trends That Need To Be On Your Tax Radar, Tax Outlook Brochure, Belgium.
  • Köhler, Christian, Philippe Laredo ve Christian Rammer (2012), The Impact and Effectiveness of Fiscal Incentives for R&D, Nesta Working Paper, No. 12/01, Manchester Institute of Innovation Research.
  • Merril, Peter (2016), “Innovation Boxes: BEPS and Beyond” , National Tax Journal, 69(4), s. 847 – 862.
  • OECD, (2002), Frascati Kılavuzu, Araştırma ve Deneysel Geliştirme Taramaları İçin Önerilen Standart Uygulama, (TUBİTAK Desteğiyle Türkçe Çevrilmiş Baskısı).
  • OECD, (2003), Tax İncentives for Research and Development: Trends and İssues, Science Technology İndustry, Paris.
  • OECD, (2006), Yenilik Verilerinin Toplanması ve Yorumlanması için İlkeler, Oslo Kılavuzu, OECD ve Eurostat ortak yayımı, 3. Baskı. Çeviri TÜBİTAK.
  • OECD, (2007), Innovation and Growth Rationale for an Innovation Strategy, https://www.oecd.org/science/inno/39374789.pdf, 20.11.2020.
  • OECD, (2016), Public Sector İnnovation, Science, Technology and Innovation Outlook, OECD Publishing, Paris.
  • OECD, (2020a), R&D Tax Incentive Database, 2020 Edition, http://www.oecd.org/sti/rd-tax-stats.htm, 22.12.2020.
  • OECD (2020b), Intellectual Property Regimes, https://qdd.oecd.org/subject.aspx?Subject=IP_regimes, 22.12.2020.
  • Özbek, Haydar ve Hayriye Atik (2013) “İnovasyon Göstergeleri Bakımından Türkiye’nin Avrupa Birliği Ülkeleri Arasındaki Yeri: İstatistiksel Bir Analiz”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 0 (42) , s. 193-210.
  • Palazzi, Pamela (2011), Taxation and Innovation, OECD Taxation Working Papers, No. 9, OECD Publishing.
  • Pradhan, Rudra P., Mak B. Arvin, Sara E. Bennett, Sahar Bahmani (2017) “The İnnovation-Growth Link İn OECD Countries: Could Other Macroeconomic Variables Matter?”, Technology in Society, 51,s. 113-123.
  • PWC, (PricewaterhouseCoopers), (2014), Patent Box and technology incentives: Tax and financial reporting considerations, Global Tax Accounting Services.
  • PWC, (PricewaterhouseCoopers), (2019), Doing Business in Holland, PwC Netherlands.
  • PWC, (PricewaterhouseCoopers), (2020), Comparative Analysis on Taxation of Multinationals, January, Netherlands.
  • Saatçioğlu, Cem ve Ülkü Bildirici (2017) “İnovasyon Göstergeleri Bakımından Türkiye’nin OECD Ülkeleri Arasındaki Yeri: Ekonometrik Bir Uygulama”, İşletme ve İktisat Çalışmaları Dergisi, 5(4), s. 44-56.
  • Sakar, Ayşe Yigit (2015), “Innovation for a New Tax Incentive: Patent Box Regime”, Procedia-Social and Behavioral Sciences, 195, s. 544-553.
  • Schwab, Klaus (2019). The Global Competitiveness Report 2019 ,World Economic Forum, Switzerland.
  • Schwab, Thomas ve Maximilian Todtenhaupt (2017), Spillover From The Haven: Cross-Border Externalitıes Of Patent Box Regimes Within Multinational Firms, Working Papers, 2017/15, Institut d'Economia de Barcelona (IEB).
  • Skeie, Øystein Bieltvedt , Asa Johansson, Carlo Menon and Stéphane Sorbe (2017), Innovation, Patent Location and Tax Planning by Multinationals, OECD Economics Department Working Papers, No: 360, France.
  • Sylwester, Kevin (2001), “R&D and Economic Growth”, Knowledge, Technology & Policy , 13, s. 71–84. Şahi̇nli̇, Mehmet Arif ve Efencan Kılınç (2013), “ İnovasyon Ve İnovasyon Göstergeleri: AB Ülkeleri ve Türkiye Karşılaştırması” , Sosyal Ekonomik Araştırmalar Dergisi , 13 (25) , s. 329-356.
  • WIPO,(World Intellectual Property Organization), (2017 ), World Intellectual Property Indicators 2017, WIPO Publication No. 941E/17, Switzerland.
  • WIPO,(World Intellectual Property Organization), (2019 ) . World Intellectual Property Indicators 2019, WIPO Publication No. 941E/19, Switzerland.
  • WIPO,(World Intellectual Property Organization), (2020), What is İntellectual Property?, WIPO Publication No. 450E/20, Switzerland.
  • WIPO (2020b), https://www.wipo.int/directory/en/, 19.12.2020
  • Zammit, Ivan (2015), Centralized İntellectual Property Business Models-Tax İmplications of EU Patent Box Regimes, Bulletin for International Taxation, 69 (9), s. 540-549.
  • Zegarowıcz, Lukasz (2018) , “ The Patent Box as an Instrument for Creatıng Innovation in EU Countries”, Optimum Economic Studies, 2 (92) , s. 154-167. DOI: 10.15290/oes.2018.02.92.12.
  • 5520 Sayılı Kurumlar Vergisi Kanunu, (2006), T.C. Resmi Gazete (26205, 13.06.2006).

Tax Policy For Innovation: The Patent Box Regime

Yıl 2021, Cilt: 7 Sayı: 1, 17 - 36, 22.03.2021

Öz

Kaynakça

  • Alstadsæter, Annette, Salvador Barrios, Gaetan Nicodème, Agnieszka Maria Skonieczna and Antonio Vezzani (2015), Patent Boxes Design, Patents Location and Local R&D, IPTS Working Papers on Corporate R&D and Innovation, No:6, Spain.
  • Altunışık, Remzi, Şuayıp Özdemir, Ömer Torlak (2017), Pazarlama İlkeleri ve Yönetimi, Beta Yayınları, İstanbul.
  • Atkinson, Robert D. ve Scott Andes (2011), Innovation in Tax Policy and Tax Policy for Innovation , The Information Technology & Innovation Foundation,http://www.itif.org/files/2011-patent-box-final.pdf, 12.10.2020.
  • Bhagat, Vedantika (2016), Patent Box Regimes and Innovation Ecosystem, Economic Policy Research Foundation of Turkey, https://www.tepav.org.tr/upload/files/14672846817.Patent_Box_Regimes_and_Innovation_Ecosystem.pdf, 29.10.2020.
  • Bornemann, Tobias, Stacie Kelley Laplante and Benjamin Osswald (2018), The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates ,WU International Taxation Research Paper Series, No:3.
  • Bradley, Sebastien, Martin Ruf and Leslie Robinson (2018), The Impact of Patent Box Regimes on the M&A Market, https://tax.unc.edu/wp-content/uploads/2018/04/The-Impact-of-Patent-Box-Regimes-on-the-MA-Market.pdf, 15.11.2020.
  • Chatagny, Florian ve Marko Koethenbuerger and Michael Stimmelmayr (2015), Introducing an IP Licence Box in Switzerland: Quantifying the Effects, CESifo Working Paper Series No. 5450.
  • Conte, Andrea, Philip Schweizer, Adriaan Dierx and Fabienne Ilzkovitz (2009), An Analysis Of The Efficiency Of Public Spending And National Policies İn The Area Of R&D, MPRA Paper 23549, University Library of Munich, Germany.
  • Cohen, Wesley M. ve Daniel A.Levinthal (1989), “Innovation and Learninig: The Two Faces of R&D ”, The Economic Journal, s. 569‐596.
  • Council of the European Union (2019a) , Lithuania's Patent Box (LT007), ADD-3,27 May,https://data.consilium.europa.eu/doc/document/ST-9652-2019-ADD-3/en/pdf , 02.11.2020.
  • Council of the European Union (2019b) , France's New IP Regime (FR054), ADD-3,27 May, https://data.consilium.europa.eu/doc/document/ST-9652-2019-ADD-2/en/pdf , 01.11.2020.
  • Deloitte (2016), Canada’s First Patent Box Regime -An Incentive for Domestic R&D Commercialization , R&D Tax Update, Toronto.
  • Dijk, Theon van (1994), The Economic Theory of Patents: A Survey, Merit Research Memorandum, 2/94–017, Netherlands.
  • Elschner, Christina ve Christof Ernst (2008), The Impact of R&D Tax Incentives on R&D Costs and Income Tax Burden, ZEW Discussion Papers 08-124, ZEW - Leibniz Centre for European Economic Research, Mannheim.
  • EUIPO,(European Union Intellectual Property Office), (2019), Intellectual Property Rights İntensive İndustries And Economic Performance İn The European Union, Industry-Level Analysis Report, September 2019 Third edition.
  • European Commission (2014), A Study on R&D Tax Incentives- Final Report, Taxation Papers, Working Paper No: 52, Luxembourg.
  • European Commission (2020), European Innovation Scoreboard 2020, Publications Office of the European Union, Luxembourg.
  • Evers, Lisa, Helen Miller ve Christoph,Spengel (2013) Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations, Centre for European Economic Reseach Discussion Paper, No. 13-070.
  • EY, (Ernst &Young), (2015), OECD Explains Agreed Aproach on Intangible Property Regimes Under BEBPS Action, Global Tax Alert, 9 February.
  • EY, (Ernst &Young), (2018), Worldwide R&D Incentives Reference Guide 2018.
  • EY, (Ernst &Young), (2019), Worldwide R&D Incentives Reference Guide 2019.
  • Fabris, Daniele (2019), “To Open The Box Or To Close The Box? “Patent Box” Regimes in the EU Between R&D Incentives and Harmful Tax Practices”, Amsterdam Law Forum, 11:1, s.33-65.
  • Galindo Miguel-Angel ve Maria Teresa Mendez (2014)“ Entrepreneurship, Economic Growth, And İnnovation: Are Feedback Effects At Work?”Journal of Business Research, 67 (5),s. 825-829.
  • GMBA (2019), The New French IP Box Regime, Tax Alert, March, https://www.gmba-allinial.com/en , 02.12.2020.
  • Grey, Ian (2020), Patent Box – Is It Time to Take Advantage?, https://www.vennershipley.co.uk/wpcontent/uploads/2020/07/Patent_Box_-_is_it_time_to_take_advantage.pdf, 17.12.2020
  • Griffith, Rachel, Helen Miller ve Martin O’Connell, M. (2014), “Ownership of Intellectual Property and Corporate Taxation”,Journal of Public Economics, 112, s. 12–23.
  • Guellec, Dominique ve Bruno van Pottelsberghe de la Pottelsberghe (1997 ), Does Government Support Stimulate Private R&D, OECD Economic Studies, 29.
  • Güçeri, İrem, Marko Köthenbürger, Martin Simmler (2020) Supporting Firm İnnovation And R&D: What İs The Optimal Policy Mix?, EconPol Policy Report, No. 20, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich.
  • Haufler, Andreas ve Schindler Dirk ( 2020), Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies , CESifo Working Paper No. 8640, Germany.
  • Hemels, Sigrid (2019),“The Dutch R&D Incentives: A Triumph for Innovation or a Lobby Success?”,1-12, http://dx.doi.org/10.2139/ssrn.3417232
  • Jedlicka, Vit (2018). “Tax Competition and IP Boxes after the Appliction of the Modified Nexus Approach. Journal of Competitiveness, 10(4), s.70–84.
  • Karkinsky, Tom ve Nadine Riedel (2009), Corporate Taxation and The Choice Of Patent Location with in Multinational Firms, CESifo Working Paper Series 2879, CESifo.
  • KMPG,(Klynveld Peat Marwick Goerdeler), ( 2019), Trends That Need To Be On Your Tax Radar, Tax Outlook Brochure, Belgium.
  • Köhler, Christian, Philippe Laredo ve Christian Rammer (2012), The Impact and Effectiveness of Fiscal Incentives for R&D, Nesta Working Paper, No. 12/01, Manchester Institute of Innovation Research.
  • Merril, Peter (2016), “Innovation Boxes: BEPS and Beyond” , National Tax Journal, 69(4), s. 847 – 862.
  • OECD, (2002), Frascati Kılavuzu, Araştırma ve Deneysel Geliştirme Taramaları İçin Önerilen Standart Uygulama, (TUBİTAK Desteğiyle Türkçe Çevrilmiş Baskısı).
  • OECD, (2003), Tax İncentives for Research and Development: Trends and İssues, Science Technology İndustry, Paris.
  • OECD, (2006), Yenilik Verilerinin Toplanması ve Yorumlanması için İlkeler, Oslo Kılavuzu, OECD ve Eurostat ortak yayımı, 3. Baskı. Çeviri TÜBİTAK.
  • OECD, (2007), Innovation and Growth Rationale for an Innovation Strategy, https://www.oecd.org/science/inno/39374789.pdf, 20.11.2020.
  • OECD, (2016), Public Sector İnnovation, Science, Technology and Innovation Outlook, OECD Publishing, Paris.
  • OECD, (2020a), R&D Tax Incentive Database, 2020 Edition, http://www.oecd.org/sti/rd-tax-stats.htm, 22.12.2020.
  • OECD (2020b), Intellectual Property Regimes, https://qdd.oecd.org/subject.aspx?Subject=IP_regimes, 22.12.2020.
  • Özbek, Haydar ve Hayriye Atik (2013) “İnovasyon Göstergeleri Bakımından Türkiye’nin Avrupa Birliği Ülkeleri Arasındaki Yeri: İstatistiksel Bir Analiz”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 0 (42) , s. 193-210.
  • Palazzi, Pamela (2011), Taxation and Innovation, OECD Taxation Working Papers, No. 9, OECD Publishing.
  • Pradhan, Rudra P., Mak B. Arvin, Sara E. Bennett, Sahar Bahmani (2017) “The İnnovation-Growth Link İn OECD Countries: Could Other Macroeconomic Variables Matter?”, Technology in Society, 51,s. 113-123.
  • PWC, (PricewaterhouseCoopers), (2014), Patent Box and technology incentives: Tax and financial reporting considerations, Global Tax Accounting Services.
  • PWC, (PricewaterhouseCoopers), (2019), Doing Business in Holland, PwC Netherlands.
  • PWC, (PricewaterhouseCoopers), (2020), Comparative Analysis on Taxation of Multinationals, January, Netherlands.
  • Saatçioğlu, Cem ve Ülkü Bildirici (2017) “İnovasyon Göstergeleri Bakımından Türkiye’nin OECD Ülkeleri Arasındaki Yeri: Ekonometrik Bir Uygulama”, İşletme ve İktisat Çalışmaları Dergisi, 5(4), s. 44-56.
  • Sakar, Ayşe Yigit (2015), “Innovation for a New Tax Incentive: Patent Box Regime”, Procedia-Social and Behavioral Sciences, 195, s. 544-553.
  • Schwab, Klaus (2019). The Global Competitiveness Report 2019 ,World Economic Forum, Switzerland.
  • Schwab, Thomas ve Maximilian Todtenhaupt (2017), Spillover From The Haven: Cross-Border Externalitıes Of Patent Box Regimes Within Multinational Firms, Working Papers, 2017/15, Institut d'Economia de Barcelona (IEB).
  • Skeie, Øystein Bieltvedt , Asa Johansson, Carlo Menon and Stéphane Sorbe (2017), Innovation, Patent Location and Tax Planning by Multinationals, OECD Economics Department Working Papers, No: 360, France.
  • Sylwester, Kevin (2001), “R&D and Economic Growth”, Knowledge, Technology & Policy , 13, s. 71–84. Şahi̇nli̇, Mehmet Arif ve Efencan Kılınç (2013), “ İnovasyon Ve İnovasyon Göstergeleri: AB Ülkeleri ve Türkiye Karşılaştırması” , Sosyal Ekonomik Araştırmalar Dergisi , 13 (25) , s. 329-356.
  • WIPO,(World Intellectual Property Organization), (2017 ), World Intellectual Property Indicators 2017, WIPO Publication No. 941E/17, Switzerland.
  • WIPO,(World Intellectual Property Organization), (2019 ) . World Intellectual Property Indicators 2019, WIPO Publication No. 941E/19, Switzerland.
  • WIPO,(World Intellectual Property Organization), (2020), What is İntellectual Property?, WIPO Publication No. 450E/20, Switzerland.
  • WIPO (2020b), https://www.wipo.int/directory/en/, 19.12.2020
  • Zammit, Ivan (2015), Centralized İntellectual Property Business Models-Tax İmplications of EU Patent Box Regimes, Bulletin for International Taxation, 69 (9), s. 540-549.
  • Zegarowıcz, Lukasz (2018) , “ The Patent Box as an Instrument for Creatıng Innovation in EU Countries”, Optimum Economic Studies, 2 (92) , s. 154-167. DOI: 10.15290/oes.2018.02.92.12.
  • 5520 Sayılı Kurumlar Vergisi Kanunu, (2006), T.C. Resmi Gazete (26205, 13.06.2006).
Toplam 61 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm Araştırma Makaleleri
Yazarlar

Levent Yahya Eser

Kutay Şenel 0000-0002-6635-6275

Yayımlanma Tarihi 22 Mart 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 7 Sayı: 1

Kaynak Göster

APA Eser, L. Y., & Şenel, K. (2021). İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi. Uluslararası Ekonomik Araştırmalar Dergisi, 7(1), 17-36.
AMA Eser LY, Şenel K. İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi. UEAD. Mart 2021;7(1):17-36.
Chicago Eser, Levent Yahya, ve Kutay Şenel. “İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi”. Uluslararası Ekonomik Araştırmalar Dergisi 7, sy. 1 (Mart 2021): 17-36.
EndNote Eser LY, Şenel K (01 Mart 2021) İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi. Uluslararası Ekonomik Araştırmalar Dergisi 7 1 17–36.
IEEE L. Y. Eser ve K. Şenel, “İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi”, UEAD, c. 7, sy. 1, ss. 17–36, 2021.
ISNAD Eser, Levent Yahya - Şenel, Kutay. “İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi”. Uluslararası Ekonomik Araştırmalar Dergisi 7/1 (Mart 2021), 17-36.
JAMA Eser LY, Şenel K. İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi. UEAD. 2021;7:17–36.
MLA Eser, Levent Yahya ve Kutay Şenel. “İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi”. Uluslararası Ekonomik Araştırmalar Dergisi, c. 7, sy. 1, 2021, ss. 17-36.
Vancouver Eser LY, Şenel K. İnovasyona Yönelik Vergi Politikası: Patent Box Rejimi. UEAD. 2021;7(1):17-36.