Tax Incentives for R&D and Innovation: Demand versus Effects

被引：17

作者：

Gokhberg, Leonid ^{[1
,2
]}

Kitova, Galina ^{[3
]}

Roud, Vitaliy ^{[4
]}

机构：

[1] Natl Res Univ, HSE, 11 Myasnitskaya Str, Moscow 101000, Russia

[2] HSE ISSEK, Moscow 101000, Russia

[3] HSE ISSEK, Div Sci Policy, Moscow 101000, Russia

[4] HSE ISSEK, Innovat Econ Lab, Moscow 101000, Russia

来源：

FORESIGHT AND STI GOVERNANCE | 2014年 / 8卷 / 03期

关键词：

tax incentives; R&D; innovation; research institutes; manufacturing enterprises; universities performing R&D; tax behaviour;

D O I：

10.17323/1995-459x.2014.3.18.41

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Tax incentives have proven effective as a tool used by governments to support science, technology and innovation, and are used by many countries striving for sustainable economic growth and enhanced global competitiveness. There is international evidence on the demand for and effectiveness of tax incentives as part of science, technology and innovation policy. Fiscal stimuli are increasingly combined in a more flexible manner, thus contributing to attaining a wider spectrum of objectives; means of international comparison and evaluating impact of these tools are actively evolving. Based on the results of a specialized survey, this article analyses the demand for research and innovation tax incentives from Russian manufacturing enterprises, research institutes and universities performing research and development (R&D).

引用

页码：18 / 41

页数：24

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