20.500.12556/DKUM-38936 NAČINI MERJENJA DAVČNIH SPODBUD ZA RAZISKAVE, RAZVOJ IN INOVACIJE METHODS OF MEASUREMENT OF TAX INCENTIVES FOR RESEARCH, DEVELOPMENT AND INNOVATION Davčne spodbude za raziskave, razvoj in inovacije se delijo v različne skupine, ki pripomorejo k večjem vlaganju v raziskave in razvoj. Niso vse davčne spodbude primerne za vsako podjetje v katerikoli državi. Vsaka država ima svoje ukrepe usmerjene v raziskave in razvoj, ki pa se med državami razlikujejo. Posledica tega pa je, da je potrebno paziti pri izbiri vrste spodbude, ki je na voljo v posameznih državah. Vsaka davčna spodbuda prinaša dobre in slabe lastnosti, zato mora podjetje zase ugotoviti, katera je najprimernejša, saj lahko v nasprotnem primeru vodi k destimulaciji. Tax incentives for research, development and innovation are divided into different groups, which help to increase investments in research and development. Tax incentives are not suitable for any company in any country. Each country has its own action-oriented research and development, which vary across countries. The result is that it is necessary to be careful in choosing the type of incentives that are available in each country. Each tax incentive brings good and bad qualities, so the company has to determine which is more appropriate, because it can otherwise lead to a disincentive. davki davčne spodbude za raziskave razvoj in inovacije zakon o davku od dohodkov pravnih oseb merjenje davčnih spodbud tax tax incentives for research development and innovation law on corporation tax measurement of tax incentives true true false [M. Drstvenšek] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2012-11-08 19:16:32 2013-04-02 13:53:35 2022-05-04 13:51:44 2021-04-20 03:38:29 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11375132 URN:SI:UM:DK:KSVUHMQZ UNI_Drstvensek_Monika_2012.pdf UNI_Drstvensek_Monika_2012.pdf 1 84D52EC1BE5D29EAD661D1676D30DA95 24bf18c15b3cd585fb5cce72bb531ba6845eb3e46c1b4c4ceb5089065e086e7e 98324478-7c08-11eb-bb7a-00155d0001ca 20.500.12556/dkum/74bf1655-48f5-4024-b6c2-80cb19d64bfb https://dk.um.si/Dokument.php?lang=slv&id=52910 Ekonomsko-poslovna fakulteta 0 0 0