Taxation of Research and Development
Taxation of Research and Development

Summary/Abstract: Research and development plays an unquestionably role in terms of long-term growth.Acroding to Eurostat, almost half of all entreprises in the EU-28 reported innovation activity (48.9%), during the period 2010-2012. Compared with the period 2008-2010, the share of innovative entreprises decreased by 3.9 percentage points. Among the EU Member States, the highest shares of innovative entreprises during the perios 2010-2012 were observed in Germany (66,9% of all entreprises), and the lowest share war recorded in Romania (20.7%).

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