期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：143-151
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：Innovation is an important factor in the competiveness of a company and the main driver of growth in productivity and in incresing standard of living. Fiscal policy is genarally considered the most effective environmental policy tool available to goverments. 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
关键词：innovation; tax reliefs; tax policy; research and development
