EVALUATION OF INCOME OF ACTIVITIES REGARDING TAX LIABILITIES OF TECHNOLOGY DEVELOPMENT REGION MANAGING TECHNOCITY JOINT STOCK COMPANIES AND ACCOUNTING RECEIVING GRANTS ACCORDING TO TMS 20.

Abstract

In today's business world, where the concept of the new economy is constantly changing, thanks to technological advances, organizations that is independent from time and place have formed and the competition between countries has increased steadily. Providing sustainability in long-term competition depends on basic and support activities and the ability of organizations to bring high added value products. Technocitys is trying to fulfill the important part of this task in our country. Technocities, which is subject to the Law on Technology Development Zones, is a key place to provide university-industry-public cooperation. Technological investments, which have become a condition for long-term sustainability of national economies and large industries, have become a necessity for the creation of the desired economic development potential. Harmonizing organizational objectives and countries' development objectives has qualifications for preventing deflections from economical objectives. Because of such important assets, it is very important to account Technocities related assets. In our work, the establishment of Technocities, the related support and exemptions, the evaluation of the operating income of the incorporated joint stock companies in terms of legislation and the accounting of grants according to TMS 20.