£78.63

Springer Steuerliche Förderung von Forschung und Entwicklung (FuE) in Deutschland: Ökonomische Begründung, Handlungsbedarf und Reformbedarf: 8 (MPI Studies on Intellectual Property and Competition Law, 8)

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£79.40 £78.55 £78.74 £78.92 £79.11 £79.29 £79.48 01 February 2026 04 February 2026 08 February 2026 12 February 2026 16 February 2026

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1 day · current 15 days 0 4 8 11 15 £79 £79 Days at Price

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Most common price: £79 (15 days, 93.8%)

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Price levels: 2 different prices over 16 days

Description

Die EU-Mitgliedstaaten haben sich das Ziel gesetzt, die Aufwendungen für Forschung und Entwicklung (FuE) bis zum Jahr 2010 auf 3% des Bruttoinlandsprodukts (BIP) anzuheben. Deutschland liegt mit einem Anteil der FuE-Aufwendungen von 2,54% des BIP unter der geforderten 3%-Marke. Zur Erreichung des Lissabon-Ziels führt die EU-Kommission eine steuerliche Breitenförderung von FuE als wichtige Maßnahme an. In Deutschland existieren im Gegensatz zur Mehrzahl der EU-Mitgliedstaaten sowie zu bedeutsamen Drittstaaten keine speziellen steuerlichen Maßnahmen zur FuE-Förderung. Die Arbeitsgruppe "Steuerliche FuE-Förderung" der Forschungsunion Wirtschaft - Wissenschaft prüft in diesem Bericht, ob, inwieweit und mittels welcher Instrumente auch in Deutschland eine direkte steuerliche FuE-Förderung in Erwägung gezogen werden kann. Als Ergebnis werden konkrete Vorschläge zur Ausgestaltung einer steuerlichen FuE-Förderung in Deutschland entwickelt.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
08 January 2009
Listed Since
22 September 2008

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