Göker, CenkerCan, Hakan2022-02-152022-02-152021http://hdl.handle.net/20.500.12575/77485One of the factors that has gained importance in a highly competitive environment experienced in the process of globalization has also science and technology. Research and Development (R & D) activities constitute the source of the technological progress and scientific.Both economic theory as well as various research conducted by scientists reveals the importance of R & D activities in economic growth. R & D activities for the growth and development of the country, although this is a very important realization is still sufficient. R & D activities carried out under the required level lies in the so-called market failure patients.The market failure is the justification of state intervention in the market economy. Incentives for R & D investment in order to promote R & D activities in many countries apply. One of these incentives are also tax incentives. Tax incentives,especially in our country, is often used to increase their R & D activities by many countries recently. In this thesis, firstly in our country provided tax incentives for private sector R & D activities have been examined theoretically. The study is aimed to evaluate the incentives provided to R & D activities. According to the findings, any deficiencies in the system had been identified and solutions for these deficiencies are offered.trVergi teşvikleriAraştırma-Geliştirme (Ar-Ge)masterThesis