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Relations between R_D Activities and Tax Allowances in Hungarian Car Trade Companies

Author

Listed:
  • Klára Béres Hustiné

    (Szent István University)

  • Emese Tatár

    (Szent István University)

  • Beatrix Turzai-Horányi

    (Szent István University)

Abstract

The research, development and innovation (R&D&I) activities of enterprises are highly influenced by the socio-economic environment. The product, process, and organizational innovations of enterprises can be stimulated both by direct and indirect tools. In this study, we listed all the R&D related tax allowances that are part of the corporate income tax regulation. By using primary data (including all Hungarian business associations), we analyzed how the car trading companies could utilize the available tax allowances. Our results showed how effective these tax allowances were in stimulating research and development activities. In our study, our main focus was to identify the reason for the low number of innovation activities.

Suggested Citation

  • Klára Béres Hustiné & Emese Tatár & Beatrix Turzai-Horányi, 2014. "Relations between R_D Activities and Tax Allowances in Hungarian Car Trade Companies," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 10(02), pages 37-47.
    • Handle: RePEc:mic:tmpjrn:v:10:y:2014:i:02:p:37-47
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2014/02/TMP_2014_02_04.pdf
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    References listed on IDEAS

    as
    1. Inzelt, Annamária & Szerb, László, 2003. "Az innovációs aktivitás vizsgálata ökonometriai módszerekkel [Examining innovation activity by econometric methods]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1002-1021.
    2. Jacek Warda, 2006. "Tax Treatment of Business Investments in Intellectual Assets: An International Comparison," OECD Science, Technology and Industry Working Papers 2006/4, OECD Publishing.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    business enterprises; SMEs; innovation; R_D; tax allowance;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • L98 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Government Policy
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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