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| MLY5810 | @Research and Development and Fiscal Incentives | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Birol KARAKURT | | Co-Lecturer | Asst. Prof. Dr. Hikmet Yılmaz | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To explain the concept and importance of R&D and evaluate the contribution of financial incentives to its development. To assess Turkey?s financial incentive infrastructure within the R&D process. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | | 1 - 3 - 4 - 5 - 6 - 7 - 8 - 10 | 1,3, | | PO - 2 : | | 1 - 3 - 4 - 6 - 7 - 8 - 10 | 1,3,5, | | PO - 3 : | | 1 - 2 - 3 - 4 - 6 - 7 - 8 - 10 | 1,3,5, | | PO - 4 : | | 1 - 4 - 6 - 8 - 10 | 3,5, | | PO - 5 : | | 1 - 3 - 4 - 6 - 8 - 10 | 1,5,6, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| This course aims to provide an understanding of the concept and importance of R&D, explore the relationship between R&D and economic development, examine the role of incentive mechanisms and financial supports in promoting R&D activities, and evaluate Turkey?s financial incentive system and its contribution to the R&D process. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction to the Concept of R&D and Financial Incentives | | | Week 2 | R&D and Innovation Ecosystem | | | Week 3 | National Strategies and R&D Policy Frameworks | | | Week 4 | Legislative Framework for R&D Incentives in Türkiye | | | Week 5 | Law No. 5746 on Research and Development (R&D) and Design Act. | | | Week 6 | Financial Incentives in the Income Tax, Corporate Tax and VAT Laws | | | Week 7 | R&D and Tax Incentives | | | Week 8 | EU R&D Funding and Incentives | | | Week 9 | Midterm Exam | | | Week 10 | Linking Research & Development to Economic Performance | | | Week 11 | Paper Review | | | Week 12 | Paper Review | | | Week 13 | Paper Review | | | Week 14 | Submission of Assignment | | | Week 15 | | | | Week 16 | Final Exam | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 27.11.2025 | 60 dk. | 30 | | Homework/Assignment/Term-paper | 13 | 18.12.2025 | | 20 | | End-of-term exam | 16 | 12.01.2026 | 60 dk. | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3 | 14 | 42 | | Arasınav için hazırlık | 2 | 8 | 16 | | Arasınav | 1 | 1 | 1 | | Ödev | 3 | 13 | 39 | | Dönem sonu sınavı için hazırlık | 2 | 14 | 28 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 170 |
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