Informace o publikaci
Patent Box - A Measure for Sustainable Development
| Autoři | |
|---|---|
| Rok publikování | 2024 |
| Druh | Článek ve sborníku |
| Konference | Interaction of Law and Economics: Sustainable Development |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Open access knihy |
| Doi | http://dx.doi.org/10.2478/9788367405331-008 |
| Klíčová slova | Research and Development; Patent Box; Sustainable Development; Indirect Support; Tax Support |
| Popis | The results show that the patent box is a very appropriate tool for achieving the Sustainable Development Goals. However, the vast majority of countries do not currently sustainably use the patent box. Countries mostly impose lower taxes on revenues from IP results across the board. They do not examine the social impact of this tax support. This is contrary to generally accepted tax policy, in which those activities that are harmful or cause negative externalities are taxed more heavily. Only beneficial activities with socially beneficial impacts should receive tax benefits. |
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