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Scientific paper - Original scientific paper
EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA
Economic research - Ekonomska istraživanja, 26 (2013), 3; 63-80. urn:nbn:hr:213:411806
Aralica, Zoran; Botrić, Valerija

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Aralica, Z. & Botrić, V. (2013). EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA. Economic research - Ekonomska istraživanja, 26. (3), 63-80. Retrieved from https://urn.nsk.hr/urn:nbn:hr:213:411806

Aralica, Zoran and Valerija Botrić. "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA." Economic research - Ekonomska istraživanja, vol. 26, no. 3, 2013, pp. 63-80. https://urn.nsk.hr/urn:nbn:hr:213:411806

Aralica, Zoran and Valerija Botrić. "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA." Economic research - Ekonomska istraživanja 26, no. 3 (2013): 63-80. https://urn.nsk.hr/urn:nbn:hr:213:411806

Aralica, Z. and Botrić, V. (2013) 'EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA', Economic research - Ekonomska istraživanja, 26(3), pp. 63-80. Available at: https://urn.nsk.hr/urn:nbn:hr:213:411806 (Accessed 25 October 2024)

Aralica Z, Botrić V. EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA. Economic research - Ekonomska istraživanja [Internet]. 2013 October 01 [cited 2024 October 25];26(3):63-80. Available at: https://urn.nsk.hr/urn:nbn:hr:213:411806

Z. Aralica and V. Botrić, "EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA", Economic research - Ekonomska istraživanja, vol. 26, no. 3, pp. 63-80, October 2013. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:213:411806. [Accessed: 25 October 2024]

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Metadata
Title (english)EVALUATION OF RESEARCH AND DEVELOPMENT TAX INCENTIVES SCHEME IN CROATIA
Title (croatian)EVALUACIJA SHEME POREZNIH POTICAJA ZA ISTRAŽIVANJA I RAZVOJ U HRVATSKOJ
AuthorZoran Aralica
MBZ: 240234
AuthorValerija Botrić
MBZ: 224225
Author's institutionThe Institute of Economics, Zagreb
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
According to the European Innovation Scoreboard metrics Croatia belongs to the group of moderate innovators, i.e. a country with below average innovation performance in comparison to the EU average in the period 2009-2010. Government subsidies are frequently introduced to improve countries’ innovation performance. Whether existing R&D tax scheme in Croatia produces expected results is the key research question analyzed in the paper. Based on the microeconometric analysis of individual firms’ data, we confirm positive effect of the subsidies on expenditures in research and development as well as on product innovation. However, the significant effect on process innovation is not found.
Abstract (croatian)
Sudeći po mjerenjima Europske ljestvice uspjeha u inoviranju Hrvatska pripada grupi umjerenih inovatora, odnosno zemljama u kojima je inoviranje ispod prosjeka u usporedbi s prosjekom u EU u periodu 2009-2010. Često se uvode vladini poticaji kako bi se popravila razina inovacija u pojedinoj zemlji. Ključno pitanje ovog rada je donosi li shema poreznih poticaja za istraživanje i razvoj u Hrvatskoj očekivane rezultate. Na osnovu mikroekonometrijske analize podataka pojedinih poduzeća, potvrdili smo pozitivni učinak poticaja na potrošnju za istraživanja i razvoj te za inovacije proizvoda. Ipak, nije uočen značajan učinak u inovaciji procesa.
Keywords (english)
Keywords (croatian)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleEconomic research - Ekonomska istraživanja
Numberingvol. 26, no. 3, pp. 63-80
p-ISSN1331-677X
e-ISSN1848-9664
URN:NBNurn:nbn:hr:213:411806
Publication2013-10-01
Document URLhttp://hrcak.srce.hr/109116
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-11-02 13:50:22