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In: Ekonomický časopis/Journal of Economics, vol. 57, no. 3
Lidija Hauptman - Jana Kubicová - Kiryl Rudy - Matjaž Mulej

Fiscal Measures for Research, Development and Innovation: Cases of Slovenia, Slovakia and Belarus

Details:

Year, pages: 2009, 263 - 277
Keywords: indirect fiscal measures, innovation, R&D; Slovenia; Slovakia; Belarus
Article type: Vedecký článok / Article

About article:

Following the institutional part of the economic transition and the legal/political involvement in European integration process, the Central and Eastern European countries (CEEC) must promote their innovation capacity and competitiveness through innovative processes and products to attain the real transition. This article analyses fiscal measures with the intention to disclose tax incentives design of three CEEC being or not being EU Member States – Slovenia, Slovakia and Belarus. We research whether three small open transitional economies pay enough attention to enhancing innovation by tax measures. The results of comparative analyses have shown that three CEEC have chosen different approaches and models to improve the tax treatment of Research, Development and Innovation (RDI). The differences are essential.

Following the institutional part of the economic transition and the legal/political involvement in European integration process, the Central and Eastern European countries (CEEC) must promote their innovation capacity and competitiveness through innovative processes and products to attain the real transition. This article analyses fiscal measures with the intention to disclose tax incentives design of three CEEC being or not being EU Member States – Slovenia, Slovakia and Belarus. We research whether three small open transitional economies pay enough attention to enhancing innovation by tax measures. The results of comparative analyses have shown that three CEEC have chosen different approaches and models to improve the tax treatment of Research, Development and Innovation (RDI). The differences are essential.

How to cite:

ISO 690:
Hauptman, L., Kubicová, J., Rudy, K., Mulej, M. 2009. Fiscal Measures for Research, Development and Innovation: Cases of Slovenia, Slovakia and Belarus . In Ekonomický časopis/Journal of Economics, vol. 57, no.3, pp. 263-277. ISSN 0013-3035.

APA:
Hauptman, L., Kubicová, J., Rudy, K., Mulej, M. (2009). Fiscal Measures for Research, Development and Innovation: Cases of Slovenia, Slovakia and Belarus . Ekonomický časopis/Journal of Economics, 57(3), 263-277. ISSN 0013-3035.