IDEAS home Printed from https://ideas.repec.org/a/mic/tmpjrn/v10y2014i02p37-47.html
   My bibliography  Save this article

Relations between R_D Activities and Tax Allowances in Hungarian Car Trade Companies

Author

Listed:
  • Klára Béres Hustiné

    (Szent István University)

  • Emese Tatár

    (Szent István University)

  • Beatrix Turzai-Horányi

    (Szent István University)

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.

Suggested Citation

  • Klára Béres Hustiné & Emese Tatár & Beatrix Turzai-Horányi, 2014. "Relations between R_D Activities and Tax Allowances in Hungarian Car Trade Companies," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 10(02), pages 37-47.
    • Handle: RePEc:mic:tmpjrn:v:10:y:2014:i:02:p:37-47
    as

    Download full text from publisher

    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2014/02/TMP_2014_02_04.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Inzelt, Annamária & Szerb, László, 2003. "Az innovációs aktivitás vizsgálata ökonometriai módszerekkel [Examining innovation activity by econometric methods]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1002-1021.
    2. Jacek Warda, 2006. "Tax Treatment of Business Investments in Intellectual Assets: An International Comparison," OECD Science, Technology and Industry Working Papers 2006/4, OECD Publishing.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
    2. Russell Thomson, 2013. "Measures of R&D Tax Incentives for OECD Countries," Review of Economics and Institutions, Università di Perugia, vol. 4(3).
    3. Bajmócy, Zoltán & Vas, Zsófia, 2012. "Az innovációs rendszerek 25 éve. Szakirodalmi áttekintés evolúciós közgazdaságtani megközelítésben [25 years of innovation systems. A literature review from the angle of evolutionary economics]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1233-1256.
    4. Barbara Annicchiarico & Fabio Di Dio & Francesco Felici, "undated". "The Macroeconomics of Europe 2020 Reform Strategy and the Potential Effects on the Italian Economy," Working Papers 8, Department of the Treasury, Ministry of the Economy and of Finance.
    5. Francesca D'Auria & Andrea Pagano & Marco Ratto & Janos Varga, 2009. "A comparison of structural reform scenarios across the EU member states - Simulation-based analysis using the QUEST model with endogenous growth," European Economy - Economic Papers 2008 - 2015 392, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    6. EFI - Expertenkommission Forschung und Innovation (ed.), 2008. "Gutachten zu Forschung, Innovation und technologischer Leistungsfähigkeit Deutschlands 2008," Reports on Research, Innovation and Technological Performance in Germany, Expertenkommission Forschung und Innovation (EFI) - Commission of Experts for Research and Innovation, Berlin, volume 127, number 2008, January.
    7. Takalo, Tuomas & Tanayama, Tanja & Toivanen, Otto, 2013. "Market failures and the additionality effects of public support to private R&D: Theory and empirical implications," International Journal of Industrial Organization, Elsevier, vol. 31(5), pages 634-642.
    8. repec:zbw:bofrdp:2013_001 is not listed on IDEAS
    9. Annicchiarico, Barbara & Di Dio, Fabio & Felici, Francesco, 2013. "Structural reforms and the potential effects on the Italian economy," Journal of Policy Modeling, Elsevier, vol. 35(1), pages 88-109.
    10. Montmartin, Benjamin & Herrera, Marcos, 2015. "Internal and external effects of R&D subsidies and fiscal incentives: Empirical evidence using spatial dynamic panel models," Research Policy, Elsevier, vol. 44(5), pages 1065-1079.
    11. EFI - Commission of Experts for Research and Innovation (ed.), 2008. "Research, innovation and technological performance in Germany - EFI Report 2008," Reports on Research, Innovation and Technological Performance in Germany, Expertenkommission Forschung und Innovation (EFI) - Commission of Experts for Research and Innovation, Berlin, volume 127, number 2008e, January.
    12. Russell Thomson, 2009. "Tax Policy and the Globalisation of R&D," Departmental Working Papers 2009-03, The Australian National University, Arndt-Corden Department of Economics.
    13. Zoltan Bajmocy, 2006. "Opportunities of University Business Incubation in the Less Favoured Regions of Transition Countries," ERSA conference papers ersa06p190, European Regional Science Association.
    14. Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
    15. Werner Roeger & Janos Varga & Jan in 't Veld, 2010. "How to close the productivity gap between the US and Europe: A quantitative assessment using a semi-endogenous growth model," European Economy - Economic Papers 2008 - 2015 399, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    16. Conte, Andrea & Schweizer, Philip & Dierx, Adriaan & Ilzkovitz, Fabienne, 2009. "An analysis of the efficiency of public spending and national policies in the area of R&D," MPRA Paper 23549, University Library of Munich, Germany.
    17. Tuomas Takalo, 2012. "Rationales and Instruments for Public Innovation Policies," Journal of Reviews on Global Economics, Lifescience Global, vol. 1, pages 157-167.
    18. Alessandro Sterlacchini & Francesco Venturini, 2014. "R&D and Productivity in High-Tech Manufacturing: A Comparison between Italy and Spain," Industry and Innovation, Taylor & Francis Journals, vol. 21(5), pages 359-379, July.
    19. Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
    20. Robert Atkinson, 2007. "Expanding the R&E tax credit to drive innovation, competitiveness and prosperity," The Journal of Technology Transfer, Springer, vol. 32(6), pages 617-628, December.
    21. Balashova, Svetlana, 2015. "The impact of public R&D policy on business-funded R&D (case of OECD countries)," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 64-82.

    More about this item

    Keywords

    business enterprises; SMEs; innovation; R_D; tax allowance;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • L98 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Government Policy
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mic:tmpjrn:v:10:y:2014:i:02:p:37-47. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/vgtmihu.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.