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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Svazek periodika

17

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

12

Strana od-do

50-61

Kód UT WoS článku

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EID výsledku v databázi Scopus

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