Detailed Information on Publication Record
2024
Patent Box - A Measure for Sustainable Development
HÁJEK, PavelBasic information
Original name
Patent Box - A Measure for Sustainable Development
Authors
HÁJEK, Pavel (203 Czech Republic, guarantor, belonging to the institution)
Edition
Brno, Interaction of Law and Economics: Sustainable Development, p. 69-75, 7 pp. 2024
Publisher
Sciendo
Other information
Language
English
Type of outcome
Kapitola resp. kapitoly v odborné knize
Field of Study
50501 Law
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
electronic version available online
References:
Organization unit
Faculty of Law
ISBN
978-83-67405-33-1
Keywords in English
Research and Development; Patent Box; Sustainable Development; Indirect Support; Tax Support
Změněno: 19/7/2024 22:48, Mgr. Bc. Pavel Hájek, M.A.
Abstract
V originále
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.
Links
| MUNI/A/1573/2023, interní kód MU |
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