期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：2
语种：English
出版社：Ovidius University Press
摘要：An important objective for the national authorities of States Member of the European Union is to stimulate the activities of research and implementation of research results to increase economic competitiveness. Since joining the European Union,Romania started the National Plan for research-development and innovation NP II for 2007-2013 period. The purpose of the programs developed in this general plan was to stimulate public and private investments in research-development. Regarding the enterprises,these programs provide support in form of State aid. In addition,Romanian tax legislation,in line with the European legislation,provides fiscal incentives for companies engaged in research and development. To qualify for the State aid,enterprises must meet several conditions. Both State aid and fiscal cuts are calculated on the amount of eligible expenses. In this paper we present the conditions for granting and method of calculation for these two forms of supporting enterprises in our country.
