R&D tax incentives: how do they impact portuguese start-ups?
| Autor: | Daniel Ferreira Polónia, Luis Pedro Ferreira, Alexandra Lobo Xavier |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
media_common.quotation_subject
Performance lcsh:Technology start-ups Tax credit Management of Technology and Innovation lcsh:Technology (General) 0502 economics and business Quality (business) 050207 economics media_common Finance Portugal lcsh:T business.industry 05 social sciences Start up Beneficiary (trust) Start-ups grants language.human_language Incentive Work (electrical) Grants Value (economics) language lcsh:T1-995 Portuguese business SIFIDE performance 050203 business & management |
| Zdroj: | Journal of technology management & innovation, Volume: 14, Issue: 1, Pages: 34-39, Published: 2019 Journal of Technology Management & Innovation, Vol 14, Iss 1 (2019) |
| Popis: | In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities. |
| Databáze: | OpenAIRE |
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