Tax Incentives as a Stimulant of R&D Activities in Enterprises with the Special Review on Their Accounting Framework in B&H
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KeywordsAccounting treatment of R&D activities; accounting analysis; R&D tax plans and incentives; volume and increment based R&D subsidies; corporate tax as a stimulant of R&D activities;
- O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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