FISCAL POLICY IN THE FUNCTION OF ENCOURAGING INVESTMENT IN RESEARCH AND DEVELOPMENT IN SELECTED COUNTRIES IN THE REGION

被引：0
|
作者：
Milosevic, Svetlana [1 ]
机构：
[1] Belgrade Banking Acad, Belgrade, Serbia
来源：
INTERNATIONAL REVIEW | 2021年 / 3-4期
关键词：
Fiscal policy; Tax incentives; Research and Development;
D O I：
10.5937/intrev2103169M
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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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页码：157 / 164
页数：8
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