Direct and Indirect Funding of R@D and Generosity of Tax Subsidy for R@D in Selected Countries EU

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003731" target="_blank" >RIV/47813059:19520/15:#0003731 - isvavai.cz</a>
Alternative codes found
RIV/47813059:19520/15:#0003743
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Direct and Indirect Funding of R@D and Generosity of Tax Subsidy for R@D in Selected Countries EU
Original language description
The aim of the paper is to investigate direct and indirect public funding tools for research and development (R@D) used in EU countries and generosity of tax subsidy for R@D. Basic source of data is Eurostat database, which is complemented by informationfrom national statistical offices and OECD. Results suggest that governments combine direct public funding from both national and EU sources and indirect public funding. Direct support is implemented through public procurement in R@D, by providing grants, subsidies, loans and corporate financing. Indirect support has become more important. Within the EU, only Germany and Estonia currently do not have a tax policy aimed directly at stimulating innovation. Although tax incentives are common, they are heterogeneous and differ substantially across countries; most countries offer more than one type of instrument. R@D tax credits are the most popular type of incentive, followed by enhanced allowances and accelerated depreciation. Next, B-ind
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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