TAX ASSUMPTION AND ACCELERATED AMORTISMAN METHOD AS A FINANCE POLICY TOOL: A COMPANY CASE

The most important financial policy instrument used in increasing the development level of countries or in the case of recession or crisis experienced in the economy is the legal arrangements of investment incentives and subsidies. Through various incentives and subsidies policies entrepreneurs are trying to keep directed to or different investment areas in the economic system. Tax incentives are one of the means of fiscal policy. This incentive method aims to reduce the tax burden on entrepreneurs. The accelerated depreciation method is also one of the tax incentive methods. The Ministry of Finance enacted a two-time accelerated depreciation method allowing the amortization of machinery and equipment in a short period of time by Law No. 7103. The financial impact of the two-time accelerated depreciation method in the study was explored on a company's financial statements, aiming to reveal the effect of accelerated depreciation on the company's financial statements as an incentive policy enstrument. As a result of the study, the accelerated depreciation incentive seemed to affect the firm's financial statements positively