@article{2017,title={CASH CAPITAL ENCOURAGES OPPORTUNITY TO CAPITAL COMPANIES ENGAGED IN PRODUCTION},abstractNode={In this study, an attempt was made to determine what the effects of the implementation of deducting the cash part of the paid capital, which is a new implementation in production companies, from the company profit on the company and country economy could be. In the study, by using the methods of scanning the regulations and the internet, theoretical information regarding the subject is given first and then examples are given according to the prorata depreciation, which is the main method for incentive, along with descriptive and comparative implementation examples. In the following section, a similar incentive method that was previously implemented in Japan is discussed and results obtained in the area of economy in Japan are given. In addition, with regard to the expectations and possible results regarding the country and company economies related to this incentive implementation in Turkey, estimations related to the example of Japan as well as short and long term estimations based on economy and accounting have been made.},author={Serkan AKÇAY},year={2017},journal={The Journal of Social Sciences}}