Template-type: ReDIF-Article 1.0
Author-Name: Klára Béres Hustiné
Author-Email: hustine.beres.klara@gtk.szie.hu
Author-Workplace-Name: Szent István University
Author-Name: Emese Tatár
Author-Email: tatar.emese@gtk.szie.hu
Author-Workplace-Name: Szent István University
Author-Name: Beatrix Turzai-Horányi
Author-Email: horanyi.beatrix@gtk.szie.hu
Author-Workplace-Name: Szent István University
Title: Relations between R_D Activities and Tax Allowances in Hungarian Car Trade Companies
Abstract: The research, development and innovation (R&D&I) activities of enterprises are highly influenced by the socio-economic environment. The product, process, and organizational innovations of enterprises can be stimulated both by direct and indirect tools. In this study, we listed all the R&D related tax allowances that are part of the corporate income tax regulation. By using primary data (including all Hungarian business associations), we analyzed how the car trading companies could utilize the available tax allowances. Our results showed how effective these tax allowances were in stimulating research and development activities. In our study, our main focus was to identify the reason for the low number of innovation activities.
Classification-JEL: G38, L98, M21
Keywords: business enterprises; SMEs; innovation; R_D; tax allowance
Pages: 37-47
Number: 02
Volume: 10
Year: 2014
File-URL: http://tmp.gtk.uni-miskolc.hu/volumes/2014/02/TMP_2014_02_04.pdf
File-Format: application/pdf
Handle: RePEc:mic:tmpjrn:v:10:y:2014:i:02:p:37-47