Tax incentives for encouraging R&D activities
This article highlights important stages and choices in the tax incentive process that policy makers might find useful in their deliberations. It describes the main steps in the design and implementation of R&D tax incentives. The principal aims of tax incentives are reviewed, and the preferred...
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| Dokumentumtípus: | Könyv része |
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JATEPress
Szeged
2018
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| Sorozat: | Challenges in national and international economic policies
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| Kulcsszavak: | Gazdaságpolitika - nemzetközi - 21. sz. |
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| Online Access: | http://acta.bibl.u-szeged.hu/57472 |
| Tartalmi kivonat: | This article highlights important stages and choices in the tax incentive process that policy makers might find useful in their deliberations. It describes the main steps in the design and implementation of R&D tax incentives. The principal aims of tax incentives are reviewed, and the preferred forms and administrative mechanism based on international experience are considered. Furthermore, the accumulated experience in assessment of the effectiveness of R&D tax incentives is summarized, and the advantages and limitations of different assessment methods are clarified. |
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| Terjedelem/Fizikai jellemzők: | 68-80 |
| ISBN: | 978-963-315-364-2 |