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Steuerliche Förderung von Forschung und Entwicklung: Erfahrungen aus dem Ausland

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  • Heike Belitz

Abstract

Steuerliche Förderung von Forschung und Entwicklung (FuE) wird inzwischen in den meisten OECD-Staaten genutzt, um private FuE anzuregen. In Deutschland gibt es diese Art der FuE-Förderung zur Zeit nicht. Ihre Einführung wird jedoch immer wieder von VertreterInnen der Wirtschaft und der Politik gefordert, so etwa vom Bündnis Zukunft der Industrie für kleine und mittlere Unternehmen (Bündnis Zukunft der Industrie 2015). Begründet wird dies vor allem damit, dass Unternehmen zu wenig in FuE investieren oder internationale Konzerne, die eine steuerliche Förderung in anderen Ländern nutzen können, Deutschland als Forschungsstandort meiden. Zuletzt wurde eine neue Form der steuerlichen Begünstigung von FuE in der EU zum Gegenstand von Auseinandersetzungen, die sogenannte Patentbox.Mit der steuerlichen FuE-Förderung sind – je nach Ausgestaltung – zum Teil hohe Steuerausfälle verbunden. Sie lassen sich nur rechtfertigen, wenn die angestrebten Ziele erreicht werden, wie zusätzliche private FuE-Investitionen und ein damit einhergehender gesellschaftlicher Nutzen. Der Beitrag gibt einen Überblick über die Ausgestaltung der steuerlichen Förderung von FuE und Ergebnisse aktueller Evaluationstudien zu den Wirkungen in verschiedenen OECD-Ländern.

Suggested Citation

  • Heike Belitz, 2015. "Steuerliche Förderung von Forschung und Entwicklung: Erfahrungen aus dem Ausland," DIW Roundup: Politik im Fokus 85, DIW Berlin, German Institute for Economic Research.
    • Handle: RePEc:diw:diwrup:85de
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    References listed on IDEAS

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