Taxation of Research and Development
Keywords:
R&D, innovation, taxation, corporate taxAbstract
Research and development plays an unquestionably role in terms of long-term growth. According to Eurostat, almost half of all enterprises in the EU-28 reported innovation activity (48.9%) during the period 2010-2012. Compared with the period 2008-2010, the share of innovative enterprises decreased by 3.9 percentage points. Among the EU Member States, the highest shares of innovative enterprises during the period 2010–2012 were observed in Germany (66.9 % of all enterprises), and the lowest share was recorded in Romania (20.7%).References
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