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Tax models for the innovation activity of small and medium sized enterprises

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cris.sourceIdoai:irek.ase.md:123456789/1803
dc.creatorErhan, Lica
dc.date2022-01-11T08:42:29Z
dc.date2022-01-11T08:42:29Z
dc.date2016-04
dc.date.accessioned2023-11-13T20:54:11Z
dc.date.available2023-11-13T20:54:11Z
dc.descriptionERHAN, Lica. Tax models for the innovation activity of small and medium sized enterprises. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 196-198. ISBN 978-9975-127-48-6.
dc.descriptionSmall and medium-sized enterprises (SMEs) are an important driver for job creation and economic growth, and an important source of innovation. Innovation through the activities of research and development is a crucial driver of economic growth. For that reason, in many countries, there is an active policy on encouraging innovation. Innovation capacity of SMEs in Moldova is very low. Subsequently, the innovation impact on national economy is rather small. The current legal framework does not stimulate enough innovation activity. There is no system of well-established direct and indirect tax incentives aiming to favour research and developing activities at the level of enterprises.
dc.formatapplication/pdf
dc.identifier978-9975-127-48-6.
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1803
dc.identifier.urihttps://cris.ase.md/handle/123456789/4837
dc.languageen
dc.publisherASEM
dc.subjectsmall and medium-sized enterprises
dc.subjecttax models
dc.subjectinnovation
dc.subjectsources of finance
dc.titleTax models for the innovation activity of small and medium sized enterprises
dc.typeArticle
dspace.entity.typePublication
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