期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Increasing research and development activities,especially in the private sector,it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public support to research and development activities it is often not sufficient to focus only on tax rate effects of research and development activities,tax incentives and the design of a tax incentive must be in accordance with the framing tax system in order to be effective. Though this research is revealed that the tax incentives brings no increase innovation.
关键词：innovation;tax incentives;research and development
