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The consequences of tax base rules on enterprise innovation in the European Union

  1. TitleThe consequences of tax base rules on enterprise innovation in the European Union
    Author infoŽaneta Lacová, Ján Huňady
    Author Lacová Žaneta 1978- (50%) UMBEF02 - Katedra ekonómie
    Co-authors Huňady Ján 1985- (50%) UMBEF04 - Katedra financií a účtovníctva
    Source document Modeling innovation sustainability and technologies : economic and policy perspectives. Pp. 19-31. - Cham : Springer International Publishing AG, 2018
    Corporation keywords Európska únia - European Union
    Keywords enterprise innovations   common and consolidated corporate tax base   daňové stimuly - tax incentives  
    LanguageEnglish
    CountrySwitzerland
    systematics 33
    AnnotationTraditionally, there is an important role that external conditions such as establishment of tax rules can play in fostering innovation process in companies. When considering Innovation Union in the European Union context, we need to take into consideration the fact that companies meet twenty-eight different tax systems. While the differences concerning the nominal tax rates are obvious, another aspect comprising tax base rules differences is less visible, although they can play a relevant role in stimulating innovation activity. In some countries, the tax base composition is affected by the existence of R&D tax incentives concerning the company's income tax, but the situation differs according to the EU member state.
    Public work category AEC
    No. of Archival Copy42408
    Repercussion category THEODOULIDES, Lenka - KORMANCOVÁ, Gabriela - COLE, David Austin. Leading in the age of innovations : change of values and approaches. New York : Routledge, 2019. 250 s. ISBN 978-0-8153-7903-4.
    MLČÚCHOVÁ, Markéta. Formulary apportionment in the European Union future research agenda. In Economics and business review. ISSN 2392-1641, 2023, vol. 9, no. 3, pp. 124-152.
    LEOGRANDE, Angelo - COSTANTIELLO, Alberto - LAURETI, Lucio. The role of non-R&D expenditures in promoting innovation in Europe. In Academy of accounting and financial studies journal. ISSN 1096-3685, 2023, vol. 27, no. 2, pp. 1-32.
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
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    unrecognised

Number of the records: 1  

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