{"id":112710,"date":"2024-01-22T17:42:11","date_gmt":"2024-01-22T16:42:11","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/112710\/"},"modified":"2024-11-07T04:07:01","modified_gmt":"2024-11-07T03:07:01","slug":"zusammenspiel-der-steuerlichen-und-der-direkten-forschungsfoerderung","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/112710\/","title":{"rendered":"Interplay Between Tax Incentives and Direct Support for Research"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-112710","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"A solid underpinning of research, technological development and innovation (RTDI) activities in the business sector is of key importance in enhancing the per-formance of the National Innovation System (NIS). To that effect an advanced NIS such as Austria's provides a multitude of government measures to stimulate RTDI undertakings of companies. Direct support measures involve the direct transfer of financial means such as grants, subsidies or conditional loans, but also non-financial support, e.g., access to information and advice, brokerage schemes, or funding for networks. The distinctive feature of direct support is that specific measures are targeted at specifically defined projects. Support depends on a commission's discretionary case-by-case decision governed by pre-specified funding criteria and selection rules. The budget allotted to agencies and programmes is predetermined and often varies from year to year. By contrast, claims against tax liabilities \u2013 via allowances or tax credits \u2013 are subsumed under the heading of indirect support. They allow companies to reduce their tax payments as a reward for carrying out research activities, and they are not subject to any prior selection criteria.","onlinedate":"2009-05-19 02:00:00","lang":"German","publication_series":"","publication_date":"20090501","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Technologiepolitik Innovationsf\u00f6rderung Steuerliche F\u00f6rderung Direkte F\u00f6rderung Erreichungsgrad Effekte Unternehmensbefragung\"]","jelcodes":"[]","related_publications":"[]","pdf":333546,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"82","monthly_report_pages":"361-370","monthly_report_pages_sort":"361","issue":"5","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3491],"collaboration":"","persons":[4137],"persons_data":"[{\"personId\":4137,\"personName\":\"Rahel Falk\",\"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) - 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