Načini merjenja davčnih spodbud za raziskave, razvoj in inovacije

delo diplomskega seminarja

Monika Drstvenšek (Author), Lidija Hauptman (Mentor)

Abstract

Davčne spodbude za raziskave, razvoj in inovacije se delijo v različne skupine, ki pripomorejo k večjem vlaganju v raziskave in razvoj. Niso vse davčne spodbude primerne za vsako podjetje v katerikoli državi. Vsaka država ima svoje ukrepe usmerjene v raziskave in razvoj, ki pa se med državami razlikujejo. Posledica tega pa je, da je potrebno paziti pri izbiri vrste spodbude, ki je na voljo v posameznih državah. Vsaka davčna spodbuda prinaša dobre in slabe lastnosti, zato mora podjetje zase ugotoviti, katera je najprimernejša, saj lahko v nasprotnem primeru vodi k destimulaciji.

Keywords

davki;davčna politika;davčne spodbude;merjenje;zakonodaja;raziskave;razvoj;inovacije;

Data

Language:	Slovenian
Year of publishing:	2013
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[M. Drstvenšek]
UDC:	336.225.53
COBISS:	11375132
Views:	1199
Downloads:	101
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Methods of measurement of tax incentives for research, development and innovation
Secondary abstract:	Tax incentives for research, development and innovation are divided into different groups, which help to increase investments in research and development. Tax incentives are not suitable for any company in any country. Each country has its own action-oriented research and development, which vary across countries. The result is that it is necessary to be careful in choosing the type of incentives that are available in each country. Each tax incentive brings good and bad qualities, so the company has to determine which is more appropriate, because it can otherwise lead to a disincentive.
Secondary keywords:	tax;tax incentives for research;development and innovation;law on corporation tax;measurement of tax incentives;
URN:	URN:SI:UM:
Type (COBISS):	Final seminar paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	37 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public revenue;
ID:	1004714