Why does a cash capital increase carry a tax advantage in Turkey?

Under Article 10/1-(ı) of the Corporate Tax Law, a company that increases its capital in cash can deduct an amount calculated on that increase — half of the figure produced by applying the Central Bank's commercial loan rate — from its corporate tax base. The deduction is not one-off: it is recalculated and claimed every year for five accounting periods, and unused amounts carry forward.