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The impact of private research and development expenditures and tax incentives on sustainable corporate growth in selected OECD countries
ID Ravšelj, Dejan (Avtor), ID Aristovnik, Aleksander (Avtor)

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Izvleček
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.

Jezik:Angleški jezik
Ključne besede:private R&D expenditures, R&D tax incentives, sustainable corporate growth, multiple regression analysis
Vrsta gradiva:Članek v reviji
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:FU - Fakulteta za upravo
Status publikacije:Objavljeno
Različica publikacije:Objavljena publikacija
Leto izida:2018
Št. strani:16 str.
Številčenje:Vol. 10, iss. 7, art. 2304
PID:20.500.12556/RUL-125571 Povezava se odpre v novem oknu
UDK:330.34
ISSN pri članku:2071-1050
DOI:10.3390/su10072304 Povezava se odpre v novem oknu
COBISS.SI-ID:5206958 Povezava se odpre v novem oknu
Datum objave v RUL:26.03.2021
Število ogledov:1036
Število prenosov:319
Metapodatki:XML DC-XML DC-RDF
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Gradivo je del revije

Naslov:Sustainability
Skrajšan naslov:Sustainability
Založnik:MDPI
ISSN:2071-1050
COBISS.SI-ID:5324897 Povezava se odpre v novem oknu

Licence

Licenca:CC BY 4.0, Creative Commons Priznanje avtorstva 4.0 Mednarodna
Povezava:http://creativecommons.org/licenses/by/4.0/deed.sl
Opis:To je standardna licenca Creative Commons, ki daje uporabnikom največ možnosti za nadaljnjo uporabo dela, pri čemer morajo navesti avtorja.
Začetek licenciranja:26.03.2021

Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:raziskave in razvoj, ekonomska rast, gospodarski razvoj

Projekti

Financer:ARRS - Agencija za raziskovalno dejavnost Republike Slovenije
Številka projekta:P5-0093
Naslov:Razvoj sistema učinkovite in uspešne javne uprave

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