Taxation and Innovation, A Comparison of Hungary and Austria

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Bibliographic Details
Main Author: Mwaghadi Duncan Salama
Other Authors: Csonka Dr. László
Tölgyessy Dr. Péterné Sass Magdolna Ildikó
Format: Thesis
Kulcsszavak:Ausztria
Magyarország
adózás
innováció
kutatás és fejlesztés
vállalati adó
összehasonlító elemzés
Online Access:http://dolgozattar.uni-bge.hu/27662
Description
Abstract:AbstractTaxation and Innovation, A comparison of Hungary and AustriaMwaghadi Duncan Salama, Budapest Business School.Innovation contributes greatly towards economic growth. Previous research has shown that there is a relationship between taxation and innovation, taxation being seen as a recurrent cost by innovators. This paper seeks to show the trends in innovation and taxation in Hungary and Austria since 1990 to 2019, and then comparing the two countries using different taxation and innovation indicators and lastly showing the relation between taxation and innovation in the two countries.