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

Kód výsledku v IS VaVaI

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RIV/47813059:19520/15:#0003743

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings ICABR 2015

ISBN

978-80-7509-379-0

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

589-598

Název nakladatele

Mendel University

Místo vydání

Brno

Místo konání akce

Madrid

Datum konání akce

14. 9. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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