Finansal TablolardanTeşvik Edilmesi Gereken Alt Sektörlerin Belirlenmesi: Makine Sektörü Çalışması

Abstract

International competition has been constantly on the rise as a result of relaxations in customs regulations and increase in free trade. To maintain their competitive edge, developed countries have now been increasingly investing on high-tech industries, producing goods with sizable value-added. Turkey, on the other hand, is yet to make the shift in the technology of its production sector. This has been limiting the potential of the production sector in terms of value-added production, employment, and international trade. Governments guide their countries’ production sector to help produce higher value-added goods, and achieve higher production, employment, and export rates. Turkey is no exception with its frequent tax-related or tax-unrelated incentive programs supporting the production sector. The present study focused on the machine and equipment production sector, which has a dominant representation in middle-high technology products and enjoys links to many other sectors. Data from 13278 companies were investigated. Based on financial tables, companies for future incentive programs were identified based on their potential to produce high value-added goods, and achieve high production, employment, and export rates. The study developed a novel approach to estimate added value and investments. Especially, identifying added value and production values based on financial statements such as balance sheets and income statements, and linking the results with investment values that are in the scope of Turkish incentive system are the innovative points of this thesis. By examining the 13.278 firms under machine and equipment production sector, for the first time such a huge study has been undertaken.