Tax incentives for encouraging R&D activities

Marmilava, Katsiaryna: Tax incentives for encouraging R&D activities. Challenges in national and international economic policies. pp. 68-80. (2018)

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Abstract

This article highlights important stages and choices in the tax incentive process that policy makers might find useful in their deliberations. It describes the main steps in the design and implementation of R&D tax incentives. The principal aims of tax incentives are reviewed, and the preferred forms and administrative mechanism based on international experience are considered. Furthermore, the accumulated experience in assessment of the effectiveness of R&D tax incentives is summarized, and the advantages and limitations of different assessment methods are clarified.

Item Type: Article
Journal or Publication Title: Challenges in national and international economic policies
Date: 2018
Page Range: pp. 68-80
ISBN: 978-963-315-364-2
Uncontrolled Keywords: Gazdaságpolitika - nemzetközi - 21. sz.
Additional Information: Bibliogr.: p. 79-80. ; összefoglalás angol nyelven
Date Deposited: 2019. Apr. 26. 10:34
Last Modified: 2019. Apr. 26. 10:34
URI: http://acta.bibl.u-szeged.hu/id/eprint/57472

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