{"id":105282,"date":"2024-01-22T14:20:10","date_gmt":"2024-01-22T13:20:10","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/105282\/"},"modified":"2024-11-07T03:03:14","modified_gmt":"2024-11-07T02:03:14","slug":"steuerliche-anreize-fuer-forschung-und-entwicklung-internationaler-vergleich-und-reformvorschlaege-fuer-oesterreich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/105282\/","title":{"rendered":"Steuerliche Anreize f\u00fcr Forschung und Entwicklung. Internationaler Vergleich und Reformvorschl\u00e4ge f\u00fcr \u00d6sterreich"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-105282","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Um die Ausgaben f\u00fcr Forschung und Entwicklung in \u00d6sterreich bis zum Jahr 2005 auf 2,5% des BIP zu steigern, bedarf es zus\u00e4tzlicher Anstrengungen aller Beteiligten. Die Studie analysiert die Vor- und Nachteile steuerlicher Anreize f\u00fcr F&amp;E, deren Rolle im F\u00f6rdersystem und deren Effektivit\u00e4t, gibt einen \u00dcberblick \u00fcber die internationale Praxis in den OECD-L\u00e4ndern und pr\u00e4sentiert internationale Best-Practice-Beispiele aus den Niederlanden und Gro\u00dfbritannien. Im Anschluss daran wird die empirische Evidenz hinsichtlich des Umfangs sowie der effektiven Wirkung des Forschungsfreibetrags er\u00f6rtert, Schwachstellen des gegenw\u00e4rtigen Instrumentariums werden aufgezeigt. Auf Basis theoretischer \u00dcberlegungen, internationaler Erfahrungen und der empirischen Evidenz werden Vorschl\u00e4ge zur Reform des Systems steuerlicher Anreize f\u00fcr F&amp;E in \u00d6sterreich erarbeitet (einheitlicher Freibetrag, Absetzbetrag als Option, Ausdehnung der Beg\u00fcnstigung auf Investitionen, Erleichterung der Abwicklung). Mit diesen Reformen wird \u00d6sterreich zu einem der steuerlich attraktivsten Unternehmensstandorte f\u00fcr Forschung und Entwicklung; eine Voraussetzung, um die Forschungsquote auf 2,5% zu steigern, w\u00e4re gegeben.","onlinedate":"2001-08-01 02:00:00","lang":"German","publication_series":"","publication_date":"20010801","publication_date_year":"","publication_date_full":false,"publication_num_pages":"30","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":312173,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3491],"collaboration":"","persons":[3631,4383],"persons_data":"[{\"personId\":3631,\"personName\":\"Gernot Hutschenreiter\",\"organisationNames\":[]},{\"personId\":4383,\"personName\":\"Karl Aiginger\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Steuerliche Anreize f\u00fcr Forschung und Entwicklung. 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