Meta-analyses of composite indices in the evaluation of European Union territory

Melecký, Lukáš

doi:10.5817/cz.muni.p210-8587-2017-4

Cited by 4 publications

(3 citation statements)

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“…Inventors can be self-employed or work in companies' R&D labs (Akcigit & Stantcheva, 2020). Inventors and firms can be of varying productivity, i.e., the efficiency with which they convert R&D and research inputs into innovations (Melecký, 2017;Staníčková, 2014). The way innovation systems are defined has major implications for the balance and mix of policies needed to improve innovation system performance and for the amount of communication and coordination required to create holistic innovation policies (OECD, 2009).…”

Section: Through What Channels Do Tax Policies Shape Innovation?mentioning

confidence: 99%

SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

Jančičková¹,

Pakšiová²

2021

Balkans JETSS

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Since 2015, the tax advantage of the R&D of entrepreneurs in Slovakia has been in the form of indirect support of innovation and creativity in companies. It could be a competitive advantage for the entrepreneurs who apply them. They are important on the revenue level, e.g. in the creation of a new product and on the cost level, in streamlining the conduct of business. This article aims to analyze the application of super-deduction in tax due to R&D carried out by entrepreneurs in Slovakia from the first year and focuses on R&D in the Slovak Republic from 2015 to 2018. Theoretical interpretations of R&D in legislative standards at transnational and national levels, different tax policies on innovation and gross domestic spending are defined at the outset. The theoretical background is important from the point of view of understanding the R&D in the conditions of the Slovak Republic, where the following quantitative research is carried out. As the main method of investigation, we used the quantitative analysis and comparison that we use to compare the increasing number of companies that used the R&D cost (expenditure) deduction in the context of legal form in the period considered for the years 2015 to 2018 and the amounts of applied super-deduction for individual types of companies. The performed quantitative analysis shows a weak use of the provided income tax relief in the form of super-deduction of costs in connection with the implementation of R&D by companies in Slovakia, despite the year-on-year growing trend. Due to the relative representation of individual legal forms of entities in Slovakia, according to our research, Limited Liability Companies apply a super-deduction of R&D costs annually in the period under review. The number of these entities is constantly growing, as is the amount of the super-deduction applied. Based on the findings, we can state that the increased percentage deduction rate had a positive effect on the motivation of entrepreneurs to apply incentives.

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Section: Through What Channels Do Tax Policies Shape Innovation?mentioning

confidence: 99%

SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

Jančičková¹,

Pakšiová²

2021

Balkans JETSS

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Section: Through What Channels Do Tax Policies Shape Innovation?mentioning

confidence: 99%

Untitled

2021

Balkans JETSS

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Aims and ScopeThe mission of Balkans JETSS is to publish peer-review empirical research papers that test, extend or build theory and contribute to practice. All empirical methods -including, but not limited to, qualitative, quantitative, field, laboratory, and combination methods are welcome. Empirical, theoretical and methodological articles from all major fields of economics, management, tourism, law and the like are featured in the journal. Theoretical and/or review articles that integrate existing bodies of research and that provide new insights into the field are also encouraged.To be published in the Balkans JETSS, a manuscript must take strong empirical and/or theoretical contributions to the subject field. Consequently, preference is given to submissions that test, extend or build strong theoretical frameworks while empirically examining issues with high importance for theory and practice.The journal is not tied to any particular discipline, level of analysis, or national context. Although, it focuses on Balkans region, all papers from related fields on any region or country are highly encouraged. Single country studies, multi-country or regional studies can be submitted.Manuscripts should not exceed 16 pages (450 word per page). This page limit includes all figures, tables, appendices and references. Copyright information For AuthorsAs soon as an article is accepted for publication, authors will be requested to assign copyright of the article (or to grant exclusive publication and dissemination rights) to the publisher. This will ensure the widest possible protection and dissemination of information under copyright laws. For ReadersWhile the advice and information in this journal is believed to be true and accurate at the date of its publication, neither the authors, the editors, nor the publisher can accept any legal responsibility for any errors or omissions that may have been made. The publisher makes no warranty, express or implied, with respect to the material contained herein.All articles published in this journal are protected by copyright, which covers the exclusive right to reproduce and distribute the article, as well as all translation rights. No material published in this journal may be reproduced photographically or stored on microfilm, in electronic data bases, on video disks, etc. without first obtaining written permission from the publisher. The use of general descriptive names, trade names, trademarks, etc., in this publication even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

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“…However, CIs can send misleading policy messages if poorly constructed or misinterpreted. In fact, they must be seen as a means of initiating discussion and stimulating public interest (Melecký, 2017;Melecký & Stanickova, 2015b). Therefore, CIs are useful in their ability to integrate large amounts of information into easily understood formats and are valued as a communication and political tool.…”

Section: Methodology and Structure Of The Cwirrmentioning

confidence: 99%

Understanding of resilience in the context of regional development using composite index approach: the case of European Union NUTS-2 regions

Staníčková

Melecký

2018

Regional Studies, Regional Science

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Economies have always been prone to different kinds of exogenous shocks, which can destabilize the path and pattern of regional economic growth. Regional economy perturbed by a shock may move onto a new growth path by re-establishing economic linkages, both internally and with other regions. The question why one region is more vulnerable to economic shock than other, impelled to analyze notion of resilience in a regional development context. Despite own limitations of quantitative methods, several approaches in the form of composite indices (CIs) have been proposed by the European Union (EU) and the other institutions. The aim of this paper is to throw light on some of the underlying aspects of regional resilience and provide an overview of a notion as well as analysis of research studies on constructing the territorial CIs. The main results of the paper are overview and comparison of regional resilience literature and empirics of existing CIs that lead to measuring the EU NUTS-2 regions resilience based on constructing own index. CIs construction includes several steps that have to be made and corresponding methods have to be chosen. Primarily, selection of sub-indicators, normalizing methods, weighting schemes and aggregation formulas are fundamental. ARTICLE HISTORY

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Meta-analyses of composite indices in the evaluation of European Union territory

Cited by 4 publications

References 0 publications

SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

SUPPORT OF BUSINESS INNOVATION IN THE FORM OF TAX BENEFITS FOR R&D OF ENTREPRENEURS IN SLOVAKIA

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Understanding of resilience in the context of regional development using composite index approach: the case of European Union NUTS-2 regions

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