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Autor
Zegarowicz Łukasz Patryk (University of Bialystok)
Tytuł
R&D Tax Incentives Versus International Tax Competition : Spatial Analysis
Źródło
Optimum : Economic Studies, 2020, nr 1(99), s. 113-127, tab., wykr., aneks, bibliogr. s. 124-126
Słowa kluczowe
Polityka badawczo-rozwojowa, Badania i rozwój (B+R), Konkurencyjność podatkowa, Analiza przestrzenna
R&D policy, Research & Development (R+D), Tax competition, Spatial analysis
Uwagi
Klasyfikacja JEL: E62, H25, O38
summ.
Abstrakt
Purpose - To examine the existence and strength of the relationship between international tax competition and tax treatment of R&D in spatial analysis. Research methods - The research hypothesis implies that the increase in the strength of business ties between economies takes place simultaneously with the disappearance of the differences in the tax treatment of R&D activities. As a measure of spatial differentiation, the trade cooperation indicator was adopted. Meanwhile, as a measure of the disproportions in the tax treatment of R&D, it was assumed that a difference exists in the amount of the B index. The occurrence of the relationship was verified based on the construction of the panel regression models for four scenarios, depending on the size and profitability of enterprises being the potential beneficiaries of tax incentives: large profitable and large unprofitable enterprises as well as profitable and unprofitable SMEs. Results - The analysis conducted enabled the Author to find the negative relationship between the variables in three out of the four scenarios. Therefore, the research hypothesis was rejected. Originality / value - The study presents a new look at the reasons of introducing R&D incentives. The relationship between international tax competition and the tax treatment of R&D activity was analyzed. (original abstract)
Dostępne w
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Pełny tekst
Pokaż
Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
1506-7637
Język
eng
URI / DOI
http://dx.doi.org/10.15290/oes.2019.04.99.08
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