Izvorni znanstveni članak
https://doi.org/10.17818/EMIP/2025/32
THE EFFECTS OF TAX RELIEFS ON THE R&D ACTIVITY IN SLOVENIA
Suzana Laporšek
; Sveučilište Primorska, Slovenija
*
Igor Stubelj
; Sveučilište Primorska, Slovenija
Matija Vodopivec
; OECD, Slovenija
* Dopisni autor.
Sažetak
The paper investigates the effect of tax incentives on R&D expenditure in Slovenian firms, differentiating the impact by firm size and age. As there is a lack of empirical research on the effectiveness of these reliefs in Slovenia, and the research uses administrative firm-level data and an innovative approach, this study makes an important contribution to the literature. The effectiveness of the R&D tax incentives is based on the direct approach. The effect is identified by applying a quasi-experimental approach and the use of the difference-in-differences method. To rule out the effect of concurrent factors that could influence the level of R&D expenditure at the firm level, the paper uses the variation in regional tax relief rates. The paper finds that a one percentage point increase in the R&D tax relief was associated with a 0.571 percentage point increase in firms' R&D expenditure. The impact was larger for smaller and younger firms.
Ključne riječi
R&D; tax reliefs; tax incentives; policy evaluation; Slovenia
Hrčak ID:
347179
URI
Datum izdavanja:
15.5.2026.
Posjeta: 0 *