Tax incentives for encouraging R&D activities

Marmilava Katsiaryna: Tax incentives for encouraging R&D activities.

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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: Conference or Workshop Item
Journal or Publication Title: Challenges in national and international economic policies
Date: 2018
ISBN: 978-963-315-364-2
Page Range: pp. 68-80
Language: English
Publisher: JATEPress
Place of Publication: Szeged
Event Title: Challenges in national and international economic policies
Event Type: Conference
Event Location: Szeged
Event Dates: 2018
Related URLs: http://acta.bibl.u-szeged.hu/57376/
Uncontrolled Keywords: Gazdaságpolitika - nemzetközi - 21. sz.
Additional Information: Bibliogr.: p. 79-80. ; összefoglalás angol nyelven
Subjects: 05. Social sciences
05. Social sciences > 05.02. Economics and business
Date Deposited: 2019. Apr. 26. 10:34
Last Modified: 2023. Jun. 16. 12:39
URI: http://acta.bibl.u-szeged.hu/id/eprint/57472

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