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Steuerliche Förderung von Forschung und Entwicklung

Author

Listed:
  • Gernot Hutschenreiter

    (WIFO)

Abstract

Die direkte und die steuerliche Förderung von Forschung und Entwicklung haben ihre spezifischen Vor- und Nachteile. Ein den jeweiligen Bedingungen angepasster Mix kann die Effektivität des Förderungssystems erhöhen. Tatsächlich unterstützt die Mehrzahl der OECD-Länder F&E sowohl mittels direkter Förderungen als auch zunehmend durch steuerliche Anreize. Die EU widmet steuerlichen Anreizen für F&E derzeit erhöhte Aufmerksamkeit. Österreich verfügt mit dem Forschungsfreibetrag seit längerem über ein im internationalen Vergleich durchaus generöses Instrument der steuerlichen F&E-Förderung. In seiner derzeitigen Form weist der Forschungsfreibetrag jedoch einige Schwachpunkte auf. Die derzeit als Gesetzesentwurf vorliegende Reform der steuerlichen Forschungsförderung sieht die Beseitigung einiger dieser Schwächen durch zusätzliche Maßnahmen vor (neuer Forschungsfreibetrag für F&E-Ausgaben laut OECD-Definition, Forschungsprämie für Unternehmen ohne hinreichende Gewinne). Durch diese Neugestaltung der steuerlichen F&E-Förderung wird kein Unternehmen schlechter gestellt. Dem steht gegenüber, dass das Instrumentarium zunehmend kompliziert wird und damit die Administrationskosten und "Compliance"-Kosten der Unternehmen steigen. Auch im Interesse des Standort-Marketing wären einfach vermittelbare steuerliche Anreize zu bevorzugen. Bislang war die tatsächliche Nutzung und Wirkung des Forschungsfreibetrags wenig transparent, eine Evaluierung wurde nicht vorgelegt. Die Transparenz der steuerlichen F&E-Förderung sollte daher erhöht und das neu gestaltete Instrumentarium nach drei Jahren gemäß internationalen Standards evaluiert werden.

Suggested Citation

  • Gernot Hutschenreiter, 2002. "Steuerliche Förderung von Forschung und Entwicklung," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.
    • Handle: RePEc:wfo:monber:y:2002:i:2:p:121-131
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    References listed on IDEAS

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