Fiscal Incentives for Research and Development and Tax Subsidy in Selected EU Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010949" target="_blank" >RIV/47813059:19520/17:00010949 - isvavai.cz</a>

Result on the web

<a href="http://aak.cms.opf.slu.cz/clanek/408" target="_blank" >http://aak.cms.opf.slu.cz/clanek/408</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Fiscal Incentives for Research and Development and Tax Subsidy in Selected EU Countries

Original language description

This article focuses on the fiscal incentives for research and development (R@D) in 20 selected EU countries. Although the single market is one of the preconditions of the EU functioning, the market for innovation and R@D within which fiscal incentives operate is very heterogeneous. The article´s aim is to compare fiscal incentives and the generosity of tax incentives using the method of B-index (Warda, 2001) and tax subsidy rates. Within the EU, only Germany, Finland and Estonia do not currently have a tax policy aimed directly at stimulating R@D. The results indicate the existence of substantial differences in provided incentives - from negative support or tax burden (in Germany, Denmark and Finland) to 43% tax subsidy (for SMEs in France) . The most generous R@D tax incentives are in Portugal, France and Spain. Some countries differentiate the level of subsidy across firm types and offer more generous support for SMEs than for large firms, e.g. subsidy tax rates are 29% vs. 10% in the UK and 26% vs. 43% in France. In addition, differences are reported in the largesse of tax subsidy by profit scenario - the highest support is reported in a loss-making scenario in France for SMEs.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Volume of the periodical

17

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

12

Pages from-to

50-61

UT code for WoS article

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EID of the result in the Scopus database

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