ВЪЗМОЖНИ МЕРКИ ЗА ПОДОБРЯВАНЕ ФИНАНСИРАНЕТО НА НАУКАТА
POSSIBLE SOLUTIONS TO IMPROVE THE FINANCING OF SCIENCE

Summary/Abstract: Science funding being an economic sector is an important indicator for the quality and effectiveness of research performance and at the same time provides a base for benchmarking for research investments of other countries. The main shortcoming of most of the studies considering science funding is the fact that they present much of the statistical data as a percentage of GDP, good practices of other countries from West Europe and the USA, some historical trends, but they are not able to provide concrete solutions about improving the national state in this area.This article is an attempt to explore the contemporary research funding and its trends during the years as well as to offer some recommendations to be provided aiming at drastic changes of the funding level and funding trends towards research, bearing in mind that the national research funding level is the lowest in the EU.The purpose of the study is to present possible solutions which would be able to meet the expectations not only of researches but also of future investors and administrators who apply the necessary measures. A review of these possible amendments in the existing legislation could increase the funding level with approximately 16.6% without changing the preliminary defined research budget.Possible solutions are given in order to amend or add them in the existing legislation in the area of taxes and duties. The objects of this research are some specific tax incentives as lowering taxes of physical persons, decreasing VAT and regulations for its application, stimulating research, etc.

• Details
• Contents