Since 2014
Taxation of Research and Development
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
Taxation of Research and Development
|
|
| Creator |
Szeles, Zsuzsanna
|
|
| Subject |
R&D, innovation, taxation, corporate tax
|
|
| Description |
Research and development plays an unquestionably role in terms of long-term growth. According to Eurostat, almost half of all enterprises in the EU-28 reported innovation activity (48.9%) during the period 2010-2012. Compared with the period 2008-2010, the share of innovative enterprises decreased by 3.9 percentage points. Among the EU Member States, the highest shares of innovative enterprises during the period 2010–2012 were observed in Germany (66.9 % of all enterprises), and the lowest share was recorded in Romania (20.7%).
|
|
| Publisher |
Journal of Economics and Business Research
|
|
| Contributor |
—
|
|
| Date |
2017-05-16
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/806
|
|
| Source |
Journal of Economics and Business Research; Vol 22, No 2 (2016): J of Economics and Business Research; 7 - 18
2069-9476 2068-3537 |
|
| Language |
eng
|
|
| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/806/pdf
|
|
| Rights |
Copyright (c) 2017 Journal of Economics and Business Research
|
|