Tax Incentives as an Innovation Policy Tool in New Member
States of the EU

D 2020

Tax Incentives as an Innovation Policy Tool in New Member States of the EU

ŽÍTEK, Vladimír a Jaroslaw OLEJNICZAK

Základní údaje

Originální název

Tax Incentives as an Innovation Policy Tool in New Member States of the EU

Autoři

ŽÍTEK, Vladimír (203 Česká republika, garant, domácí) a Jaroslaw OLEJNICZAK (616 Polsko)

Vydání

Ostrava, Proceedings of the 5th International Conference on European Integration 2020, od s. 942-949, 8 s. 2020

Nakladatel

VŠB - Technical University of Ostrava

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Kód RIV

RIV/00216224:14560/20:00114526

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-248-4455-8

Klíčová slova anglicky

innovation; public support; research and development; tax incentive

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 14. 4. 2021 15:22, doc. Ing. Vladimír Žítek, Ph.D.

Anotace

V originále

Research and development is considered to be an essential source of innovation, especially of radical innovation. However, conducting research and development is expensive, and its results are uncertain. National governments, therefore, seek to motivate enterprises to invest in R&D by providing them with support for research activities. Direct support in the form of subsidies is the most commonly used instrument. On the other hand, in the last 15 years, indirect R&D support has become a popular tool for research enhancement. This kind of support lies in providing various tax incentives for R&D expenditures, such as R&D tax credit, R&D tax allowance, payroll withholding tax credit, accelerated depreciation for R&D capital and social security contributions. With respect to the European competition law, such support is not considered state aid. The article deals with the use of tax incentives for research and development in countries that entered the EU in 2004. We compare the instruments used and their fundamental characteristics. The contribution also discusses the advantages and disadvantages of indirect support compared to direct support.

Návaznosti

GA20-03037S, projekt VaV

Název: Návrh dynamického znalostního business modelu založeného na principech otevřených inovací

Investor: Grantová agentura ČR, Návrh dynamického znalostního business modelu založeného na principech otevřených inovací

Citovat

ŽÍTEK, Vladimír a Jaroslaw OLEJNICZAK. Tax Incentives as an Innovation Policy Tool in New Member States of the EU. Online. In Staníčková, M., Melecký, L., Doleželová, P., Powadová, T. (eds.). Proceedings of the 5th International Conference on European Integration 2020. Ostrava: VŠB - Technical University of Ostrava, 2020, s. 942-949. ISBN 978-80-248-4455-8.

@inproceedings{1702517,
   author = {Žítek, Vladimír and Olejniczak, Jaroslaw},
   address = {Ostrava},
   booktitle = {Proceedings of the 5th International Conference on European Integration 2020},
   editor = {Staníčková, M., Melecký, L., Doleželová, P., Powadová, T. (eds.)},
   keywords = {innovation; public support; research and development; tax incentive},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Ostrava},
   isbn = {978-80-248-4455-8},
   pages = {942-949},
   publisher = {VŠB - Technical University of Ostrava},
   title = {Tax Incentives as an Innovation Policy Tool in New Member States of the EU},
   year = {2020}
}

TY  - JOUR
ID  - 1702517
AU  - Žítek, Vladimír - Olejniczak, Jaroslaw
PY  - 2020
TI  - Tax Incentives as an Innovation Policy Tool in New Member States of the EU
PB  - VŠB - Technical University of Ostrava
CY  - Ostrava
SN  - 9788024844558
KW  - innovation
KW  - public support
KW  - research and development
KW  - tax incentive
N2  - Research and development is considered to be an essential source of innovation, especially of radical innovation. However, conducting research and development is expensive, and its results are uncertain. National governments, therefore, seek to motivate enterprises to invest in R&D by providing them with support for research activities. Direct support in the form of subsidies is the most commonly used instrument. On the other hand, in the last 15 years, indirect R&D support has become a popular tool for research enhancement. This kind of support lies in providing various tax incentives for R&D expenditures, such as R&D tax credit, R&D tax allowance, payroll withholding tax credit, accelerated depreciation for R&D capital and social security contributions. With respect to the European competition law, such support is not considered state aid. The article deals with the use of tax incentives for research and development in countries that entered the EU in 2004. We compare the instruments used and their fundamental characteristics. The contribution also discusses the advantages and disadvantages of indirect support compared to direct support.
ER  -

ŽÍTEK, Vladimír a Jaroslaw OLEJNICZAK. Tax Incentives as an Innovation Policy Tool in New Member States of the EU. Online. In Staníčková, M., Melecký, L., Doleželová, P., Powadová, T. (eds.). \textit{Proceedings of the 5th International Conference on European Integration 2020}. Ostrava: VŠB - Technical University of Ostrava, 2020, s.~942-949. ISBN~978-80-248-4455-8.

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