Pregled bibliografske jedinice broj: 615251
Evaluation of the Tax Incentives Aimed at Stimulating R&D Projects in the Business Sector
Evaluation of the Tax Incentives Aimed at Stimulating R&D Projects in the Business Sector, 2011. (izvještaj).
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Naslov
Evaluation of the Tax Incentives Aimed at Stimulating R&D Projects in the Business Sector
Autori
Aralica, Zoran ; Botrić, Valerija, Švaljek, Sandra
Izvornik
Evaluation of the Tax Incentives Aimed at Stimulating R&D Projects in the Business Sector
Vrsta, podvrsta
Ostale vrste radova, izvještaj
Godina
2011
Ključne riječi
Research and Development; Evaluation; Tax Incentives; Croatia
(Research and development; Evaluation; Tax Incentives; Croatia)
Sažetak
In the study we are interested in the issue of tax incentives for private R&D in Croatia and the related effects in the period 2007-2009. The aim of the study is to evaluate the current tax incentive scheme, with the focus on assessing its efficiency. The first objective of the study is to examine the relation between R&D tax incentives and R&D investments into the business sector, whether R&D tax incentives increase or displace R&D investments on firm level? The second objective of the study is to explore the business entity population included in the R&D tax incentive programme.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
002-0022469-2465 - Inovacije, ulaganje u ljudski kapital i rast konkurentnosti Hrvatske (Jurlina Alibegović, Dubravka, MZOS ) ( CroRIS)
Ustanove:
Ekonomski institut, Zagreb