Effectiveness of Tax Incentives on Innovation Technology in the European Union

Aura Emanuela Domil () and Ionel Bostan ()
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Aura Emanuela Domil: University of the West, Timisoara
Ionel Bostan: „Stefan cel Mare” University of Suceava

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 189-191

Abstract: Increasing research and development activities, especially in the private sector, it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public support to research and development activities it is often not sufficient to focus only on tax rate effects of research and development activities , tax incentives and the design of a tax incentive must be in accordance with the framing tax system in order to be effective. Though this research is revealed that the tax incentives brings no increase innovation.

Keywords: innovation; tax incentives; research and development (search for similar items in EconPapers)
JEL-codes: E62 O32 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:189-191

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