2017 Cilt 10 Sayı 1

Permanent URI for this collectionhttps://hdl.handle.net/11452/4657

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    Patent valuation in the scope of corporate tax law exception
    (Uludağ Üniversitesi, 2010-04-16) Ildır, Fehmi Ali; İktisadi ve İdari Bilimler Fakültesi; İşletme Bölümü
    In recent years, research and development activities have been accelerated in many countries to achieve stable economic growth. Patent applications are also regarded as an important measure of these activities. In fact, the number of patent applications and registrations in national and international arena is becoming the most important indicator of the development in this area. According to a report released by the World Intellectual Property Office (WIPO) in 2014, more than 60% of patent applications in the world appear to be from the US, Japan and China. In Turkey, the number of patent applications filed by domestic companies in 2014 was 4861 and the number of registered applications was 1251. In 2014, the number of applications are increased by 13% to 5512 and the number of registrations are increased by 38% to 1730. Whereas, in 2014, the number of patent applications filed by foreign companies operating in Turkey was 7514 and the number of registered applications was 7279. In 2015, patent applications increased by 12% to 8446 and registrations increased by 15% to 8370. Patent rights obtained through research and development activities with inherently high cost items are very compelling for small and medium-sized enterprises operating in many countries. Moreover, taken into consideration that countries are in the effort of creating more added value with fewer resources, it becomes compulsory to encourage and support these activities on a national basis. Significant developments have been achieved in Turkey in the last decade. With the “Law on Supporting Research, Development and Design Activities” numbered 5746, which was enacted in 2008, it is aimed to create a real sense of awareness for research and development within the country and to provide various financial supports to the companies. Another aim of this law is to provide patent and utility model registration for products, processes and software having a certain technological value achieved as a result of R&D activities. In this way, Turkey will have a say in the world class through its companies by increasing the number of outputs having high value added patents and utility models.