Dolaysiz yabanci sermaye yatirimlarina yönelik vergi teşvik politikalari: Türkiye
Tax incentive policies for intentional foreign capital investments: Turkey

Summary/Abstract: Foreign direct investments provide development and improvement in countries where it is invested in general. For that reason it is seen as an important foreign source in terms of countries. The host country applies a number of incentive policies in order to attract foreign direct investments to the country. Those applied policies are seen importantly both in terms of developing of the host country and in terms of carrying interest of the investor. Especially it is endeavored to eliminate the developmental differentiation existing among industrialized and industrializing countries because of insufficiency of savings – capital with foreign direct investments. Because the industrializing countries experience capital shortage in general, they give more importance to foreign direct investments in long term. For that purpose they apply incentive policies. During the recent years, tax incentive policies lead to incentive policies. In this study, the concept of foreign direct investment and the current state of foreign direct investment in the world are explained and the tax incentive policies for foreign direct investment of Turkey are examined.

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