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Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations

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  • Traian Calota

    (Faculty of Economic Sciences, University Titu Maiorescu Bucharest, Senior Expert Infofisc)

Abstract

The XXIst century shows, among others, a special feature aiming at acceleration at a growing speed of the developments of new technologies. Thus, in the context of a fierce competition, great intellectual and financial efforts are made for the research and development of high technologies. Therefore, both at microeconomic and macroeconomic level, it is frequently brought into attention the problem of a correct approach in terms of legal provisions of the accounting and tax treatments for expenses incurred for this purpose. Also, there is a growing need for improvement of the related legal framework, so that research and development should contribute to the economic growth.

Suggested Citation

  • Traian Calota, 2013. "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-12, June.
    • Handle: RePEc:spp:jkmeit:1389
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    References listed on IDEAS

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    1. Florin VĂDUVA & Rodica GHERGHINA & Ioana DUCA, 2009. "Analysis of the potential of the R & D sector to generate a competitive advantage on a national level," Management & Marketing, Economic Publishing House, vol. 4(2), Summer.
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      JEL classification:

      • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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