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The consequences of tax base rules on enterprise innovation in the European Union
Názov The consequences of tax base rules on enterprise innovation in the European Union Aut.údaje Žaneta Lacová, Ján Huňady Autor Lacová Žaneta 1978- (50%) UMBEF02 - Katedra ekonómie
Spoluautori Huňady Ján 1985- (50%) UMBEF04 - Katedra financií a účtovníctva
Zdroj.dok. Modeling innovation sustainability and technologies : economic and policy perspectives. Pp. 19-31. - Cham : Springer International Publishing AG, 2018 Heslá korp. Európska únia - European Union
Kľúč.slová enterprise innovations common and consolidated corporate tax base daňové stimuly - tax incentives Jazyk dok. angličtina Krajina Švajčiarsko Systematika 33 Anotácia Traditionally, there is an important role that external conditions such as establishment of tax rules can play in fostering innovation process in companies. When considering Innovation Union in the European Union context, we need to take into consideration the fact that companies meet twenty-eight different tax systems. While the differences concerning the nominal tax rates are obvious, another aspect comprising tax base rules differences is less visible, although they can play a relevant role in stimulating innovation activity. In some countries, the tax base composition is affected by the existence of R&D tax incentives concerning the company's income tax, but the situation differs according to the EU member state. Kategória publikačnej činnosti AEC Číslo archívnej kópie 42408 Kategória ohlasu THEODOULIDES, Lenka - KORMANCOVÁ, Gabriela - COLE, David Austin. Leading in the age of innovations : change of values and approaches. New York : Routledge, 2019. 250 s. ISBN 978-0-8153-7903-4.
MLČÚCHOVÁ, Markéta. Formulary apportionment in the European Union future research agenda. In Economics and business review. ISSN 2392-1641, 2023, vol. 9, no. 3, pp. 124-152.
LEOGRANDE, Angelo - COSTANTIELLO, Alberto - LAURETI, Lucio. The role of non-R&D expenditures in promoting innovation in Europe. In Academy of accounting and financial studies journal. ISSN 1096-3685, 2023, vol. 27, no. 2, pp. 1-32.
Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ 
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