财政政策的作用是鼓励本区域选定国家对研究和发展进行投资

IF 0.4 Q4 ECONOMICS International Review Pub Date : 2021-01-01 DOI:10.5937/intrev2103169m
Svetlana Milošević
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引用次数: 0

摘要

投资于研究和开发是现代商业条件下的一种趋势,因为它有望促进经济增长和提高竞争力。本文的目的是分析塞尔维亚周边国家的财政政策,这些国家在研发方面的投入比塞尔维亚多。这样,就可以看出所分析的一些措施是否也可以适用于塞尔维亚。分析表明,匈牙利拥有最广泛的研究与开发税收激励网络,记录了最大的研究与开发投资。
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Fiscal policy in the function of encouraging investment in research and development in selected countries in the region
Investing in research and development is a trend in modern business conditions, because it is expected to improve economic growth and improve competitiveness. The purpose of this paper is to analyze the fiscal policy in the surrounding countries, which invest in research and development more than Serbia does. In that way, it can be seen whether some of the analyzed measures could be applied in Serbia as well. The analysis showed that Hungary has the most extensive network of tax incentives for research and development, which records the largest investments in research and development.
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