In today's technological age, research and development (R&D) activities are becoming a necessity. Countries seeking to keep pace with the technological age prioritise R&D activities. R&D activities achieve an international competitive advantage and foster economic growth and development. The incorporation of new technologies into the production process increases efficiency, eliminating time and cost losses.R&D activities contribute to the development of new products, methods, and sciences, replacing existing ones, fostering advancements in science and technology, and ultimately increasing gross domestic product (GDP) through increased production. Based on these functions, tax incentives are one of the incentive tools used to foster the development of R&D activities, particularly in the private sector. Tax incentives are arguments used to achieve financial, economic, and social goals. They also offer businesses the opportunity to pay less tax. Tax incentives are offered to address regional imbalances and address problems such as unemployment, migration, and the environment. Success in implementing tax incentives is made possible through effective tax policies. Countries: Incentive systems should be chosen that align with development plans, taking into account changes in their socioeconomic structure and following international developments. Incentive systems should add value to the economy and solve economic problems. This study aims to comparatively examine the incentives for R&D in Turkey and other developed Organisation for Economic Co-operation and Development (OECD)countries. As a result of the examination, the common and different aspects of R&D tax incentives in Turkey and other OECD countries have been revealed. Turkey, like other OECD countries, should increase the scope of R&D tax incentives in order to increase R&D activities. Tax credits and deductions for R&D expenditures and lower tax rates for income from patented innovations should be implemented. Increasing R&D investments is important for sustaining economic growth and development.
Search and Development Activities, Tax Incentives, Turkey and OECD Countries.