Facilităţi fiscale pentru activitatea de cercetare-dezvoltare din România


Mircea-Iosif Rus, Mihaela Sandu


Rezumat/Abstract. After 1989, methods and solutions were sought for to stimulate the research-development activity in Romania so that researchers, as many as they were in Romania, would not leave the country and, should that have been possible, those that were abroad may return home. But, this activity needs much more support because results are not always achieved immediately and the said results cannot always enter into a production process immediately in order to generate income and, implicitly, profit for the entities developing such activity. That is precisely why another approach is necessary in what concerns the financing of this activity because the state budget funding proves to be insufficient and the private sector made its presence felt in the financing of this activity only during the last years. The objective of this scientific approach is to introduce a synthesis of the facilities which are granted tax wise for the research-development activity, facilities which are more substantial only as of the year 2016. We have introduced the legislative framework used as a lever by the Romanian state to stimulate this activity. As a comparison, we have presented the tax subsidies granted by European states for economic activities, among which, that of research-development.

Cuvinte cheie/Key words: research-development, tax subsidies, research – development institutes, Orizont2020, GDP

Text integral/Full text