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@inbook{2419158,
author = {Hájek, Pavel},
address = {Brno},
booktitle = {Interaction of Law and Economics: Sustainable Development},
doi = {http://dx.doi.org/10.2478/9788367405331-008},
editor = {Eva Tomášková et al.},
keywords = {Research and Development; Patent Box; Sustainable Development; Indirect Support; Tax Support},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Brno},
isbn = {978-83-67405-33-1},
pages = {69-75},
publisher = {Sciendo},
title = {Patent Box - A Measure for Sustainable Development},
url = {https://sciendo.com/book/9788367405331},
year = {2024}
}
TY - CHAP
ID - 2419158
AU - Hájek, Pavel
PY - 2024
TI - Patent Box - A Measure for Sustainable Development
VL - Neuveden
PB - Sciendo
CY - Brno
SN - 9788367405331
KW - Research and Development
KW - Patent Box
KW - Sustainable Development
KW - Indirect Support
KW - Tax Support
UR - https://sciendo.com/book/9788367405331
N2 - The results show that the patent box is a very appropriate tool for achieving the Sustainable Development Goals. However, the vast majority of countries do not currently sustainably use the patent box. Countries mostly impose lower taxes on revenues from IP results across the board. They do not examine the social impact of this tax support. This is contrary to generally accepted tax policy, in which those activities that are harmful or cause negative externalities are taxed more heavily. Only beneficial activities with socially beneficial impacts should receive tax benefits.
ER -
HÁJEK, Pavel. Patent Box - A Measure for Sustainable Development. Online. In Eva Tomášková et al. \textit{Interaction of Law and Economics: Sustainable Development}. Brno: Sciendo, 2024, s.~69-75. ISBN~978-83-67405-33-1. Dostupné z: https://dx.doi.org/10.2478/9788367405331-008.
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