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Review article

EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA

Zoran Aralica
Valerija Botrić

Fulltext: english, pdf (508 KB) pages 63-80 downloads: 1.288* cite
APA 6th Edition
Aralica, Z. & Botrić, V. (2013). EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA. Economic research - Ekonomska istraživanja, 26 (3), 63-80. Retrieved from https://hrcak.srce.hr/109116
MLA 8th Edition
Aralica, Zoran and Valerija Botrić. "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA." Economic research - Ekonomska istraživanja, vol. 26, no. 3, 2013, pp. 63-80. https://hrcak.srce.hr/109116. Accessed 25 Jan. 2020.
Chicago 17th Edition
Aralica, Zoran and Valerija Botrić. "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA." Economic research - Ekonomska istraživanja 26, no. 3 (2013): 63-80. https://hrcak.srce.hr/109116
Harvard
Aralica, Z., and Botrić, V. (2013). 'EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA', Economic research - Ekonomska istraživanja, 26(3), pp. 63-80. Available at: https://hrcak.srce.hr/109116 (Accessed 25 January 2020)
Vancouver
Aralica Z, Botrić V. EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA. Economic research - Ekonomska istraživanja [Internet]. 2013 [cited 2020 January 25];26(3):63-80. Available from: https://hrcak.srce.hr/109116
IEEE
Z. Aralica and V. Botrić, "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA", Economic research - Ekonomska istraživanja, vol.26, no. 3, pp. 63-80, 2013. [Online]. Available: https://hrcak.srce.hr/109116. [Accessed: 25 January 2020]

Abstracts
According to the European Innovation Scoreboard
metrics Croatia belongs to the group of moderate
innovators, i.e. a country with below average
innovation performance in comparison to the EU
average in the period 2009-2010. Government
subsidies are frequently introduced to improve
countries’ innovation performance. Whether existing
R&D tax scheme in Croatia produces expected results
is the key research question analyzed in the paper.
Based on the microeconometric analysis of individual
firms’ data, we confirm positive effect of the subsidies
on expenditures in research and development as well
as on product innovation. However, the significant
effect on process innovation is not found.

Keywords
R&D tax incentives; evaluation; Croatia; propensity score matching

Hrčak ID: 109116

URI
https://hrcak.srce.hr/109116

[croatian]

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