DOI: 10.21637/GT.2013.4.03.

Tax system and innovation activities – a case study on Hungarian small and medium enterprises

ILLÉS, Csaba Bálint – DUNAY, Anna – HUSTINÉ BÉRES, Klára

In Hungary, small and medium enterprises play a dominant role in the national economy. The development and competitiveness of these enterprises are considerably determined by the actual taxation system. In our study, we examined competitiveness from the aspects of innovation. Innovation activities are influenced by many factors, one of them is its supporting level. A possible supporting tool is tax system, which may be considered as an accelerator of economic competitiveness. In our research we evaluated the relations between tax system and innovation based on the primary data of Hungarian SMEs of the food producing sector.

KEYWORDS: SME sector, taxation, R&D activities, innovation

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