
	Taxes and Taxation Reference: Lysunets M.V. R&D Tax Incentives in the EU Member States. Problems and Prospects // Taxes and Taxation. 2015. № 10. P. 810-814. URL: https://en.nbpublish.com/library_read_article.php?id=67038 Lysunets M.V. R&D Tax Incentives in the EU Member States. Problems and Prospects Abstract: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states. Keywords: taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Pamela Palazzi. Taxation and Innovation. OECD Taxation Working Papers No.9 / OECD. – 2011. – November.-URL: http://www.oecd-ilibrary.org/taxation/taxation-and-innovation_5kg3h0sf1336-en (data obrashcheniya: 18.10.2015). 2. Elīna Gaillard, Bas Straathof. Will R&D tax incentives get Europe growing again? / The Centre for Economic Policy Research. 2015. 20 January. URL: http://www.voxeu.org/article/rd-tax-incentives-new-evidence-trends-and-effectiveness (data obrashcheniya: 18.10.2015). 3. A Study on R&D Tax Incentives. Final Report. Taxation Paper No.52 / European Commission. – 2014. – 28 November. URL:http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_52.pdf (data obrashcheniya: 18.10.2015). 4. The Bloomberg Innovation Index 2015 / Bloomberg. – 2015. – URL: http://www.bloomberg.com/graphics/2015-innovative-countries/ (data obrashcheniya: 18.10.2015). 5. Tax Reforms in EU Member States 2015 / European Commission. – 2015. – October 2015. URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_58.pdf (data obrashcheniya: 18.10.2015). 6. Europe 2020. A strategy for smart, sustainable and inclusive growth / European Commission. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF (data obrashcheniya: 18.10.2015).

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Lysunets M.V. R&D Tax Incentives in the EU Member States. Problems and Prospects