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...
Elmentve itt :
| Szerző: | |
|---|---|
| Testületi szerző: | |
| Dokumentumtípus: | Könyv része |
| Megjelent: |
JATEPress
Szeged
2018
|
| Sorozat: | Challenges in national and international economic policies
|
| Kulcsszavak: | Gazdaságpolitika - nemzetközi - 21. sz. |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/57472 |
| LEADER | 01516naa a2200229 i 4500 | ||
|---|---|---|---|
| 001 | acta57472 | ||
| 005 | 20230616123931.0 | ||
| 008 | 190426s2018 hu o 1|| eng d | ||
| 020 | |a 978-963-315-364-2 | ||
| 040 | |a SZTE Egyetemi Kiadványok Repozitórium |b hun | ||
| 041 | |a eng | ||
| 100 | 1 | |a Marmilava Katsiaryna | |
| 245 | 1 | 0 | |a Tax incentives for encouraging R&D activities |h [elektronikus dokumentum] / |c Marmilava Katsiaryna |
| 260 | |a JATEPress |b Szeged |c 2018 | ||
| 300 | |a 68-80 | ||
| 490 | 0 | |a Challenges in national and international economic policies | |
| 520 | 3 | |a 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. | |
| 650 | 4 | |a Társadalomtudományok | |
| 650 | 4 | |a Közgazdasági és gazdálkodástudományok | |
| 695 | |a Gazdaságpolitika - nemzetközi - 21. sz. | ||
| 711 | |a Challenges in national and international economic policies |c Szeged |d 2018 | ||
| 856 | 4 | 0 | |u http://acta.bibl.u-szeged.hu/57472/1/challenges_in_national_and_international_economic_policies_068-080.pdf |z Dokumentum-elérés |