REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/8991
Tytuł: R&D tax incentives versus international tax competition – spatial analysis
Autorzy: Zegarowicz, Łukasz Patryk
Słowa kluczowe: R&D activity
tax incentives for R&D
international tax competition
spatial analysis
Data wydania: 2020
Data dodania: 25-mar-2020
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 1(99) 2020, s. 113-127
Abstrakt: Purpose – To examine the existence and strength of the relationship between international tax competition and tax treatment of R&D in spatial analysis. Research method – The research hypothesis implies that the increase in the strength of business ties between economies takes place simultaneously with the disappearance of the differences in the tax treatment of R&D activities. As a measure of spatial differentiation, the trade cooperation indicator was adopted. Meanwhile, as a measure of the disproportions in the tax treatment of R&D, it was assumed that a difference exists in the amount of the B index. The occurrence of the relationship was verified based on the construction of the panel regression models for four scenarios, depending on the size and profitability of enterprises being the potential beneficiaries of tax incentives: large profitable and large unprofitable enterprises as well as profitable and unprofitable SMEs. Results – The analysis conducted enabled the Author to find the negative relationship between the variables in three out of the four scenarios. Therefore, the research hypothesis was rejected. Originality /value – An approach to spatial analysis was employed where the indicator of business ties rather than a geographical indicator was adopted as the key measure of spatial differentiation.
Afiliacja: Faculty of Economics and Finance, University of Bialystok
E-mail: l.zegarowicz@uwb.edu.pl
URI: http://hdl.handle.net/11320/8991
DOI: 10.15290/oes.2020.01.99.08
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0001-8398-0400
Typ Dokumentu: Article
Występuje w kolekcji(ach):Artykuły naukowe (WFil)
Optimum. Economic Studies, 2020, nr 1(99)

Pliki w tej pozycji:
Plik Opis RozmiarFormat 
LP_Zegarowicz_R&D_tax_incentives .pdf725,15 kBAdobe PDFOtwórz
Pokaż pełny widok rekordu Zobacz statystyki


Pozycje w RUB są chronione prawem autorskim, z zastrzeżeniem wszelkich praw, chyba że zaznaczono inaczej.