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Taxes and Taxation
Reference:
Lysunets M.V.
R&D Tax Incentives in the EU Member States. Problems and Prospects
// Taxes and Taxation.
2015. ¹ 10.
P. 810-814.
URL: https://en.nbpublish.com/library_read_article.php?id=67038
Lysunets M.V. R&D Tax Incentives in the EU Member States. Problems and ProspectsAbstract: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states. Keywords: taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy
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References
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