20.500.12556/RUL-125571 The impact of private research and development expenditures and tax incentives on sustainable corporate growth in selected OECD countries Investment in research and development (R&D) plays a vital role in sustainable economic growth in many countries around the world. In addition, also companies are aware of that R&D investment is becoming more and more important since it can generate future benefits, which may ultimately result in the sustainable corporate growth. The aim of this paper is to evaluate the impact of private R&D expenditures and R&D tax incentives on sustainable corporate growth. Using multiple regression analysis, a panel dataset of 1372 companies investing the largest amounts in R&D activity is analysed. The results of this paper reveal that private R&D expenditures as well as R&D tax incentives (in interaction with private R&D expenditures) have a positive impact on sustainable corporate growth at the firm level in selected Organisation for Economic Co-operation and Development (OECD) countries. The comparison between different subgroups of companies reveals that private R&D expenditures represent one of the main driver of sustainable corporate growth especially in high-tech companies, while R&D tax incentives (in interaction with private R&D expenditures) are key determinant of sustainable corporate growth in both subgroups of companies. The results may help governments in the formulation of relevant R&D tax incentive policy in the future. private R&D expenditures R&D tax incentives sustainable corporate growth multiple regression analysis raziskave in razvoj ekonomska rast gospodarski razvoj true false true Angleški jezik Slovenski jezik Članek v reviji 2021-03-26 04:18:37 2021-03-26 04:18:42 2022-09-05 03:51:26 0000-00-00 00:00:00 2018 0 0 16 str. iss. 7, art. 2304 Vol. 10 2018 0000-00-00 Zaloznikova Objavljeno apc 0000-00-00 0000-00-00 0000-00-00 330.34 2071-1050 10.3390/su10072304 5206958 RAZ_Ravselj_Dejan_2018.pdf RAZ_Ravselj_Dejan_2018.pdf 1 97AE8384F96930488E809010EDEED3CD dd9dca3459c62cc1e71fa3fb067aef4dd8e4da191e8b854c11f3aad4a43a764b bce49d38-a1bb-11eb-a523-00155dcfd717 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=141346 https://www.mdpi.com/2071-1050/10/7/2304 0 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=141495 Fakulteta za upravo 0 0 0