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

Erhan, Lica

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dc.contributor.author	Erhan, Lica
dc.date.accessioned	2022-01-11T08:42:29Z
dc.date.available	2022-01-11T08:42:29Z
dc.date.issued	2016-04
dc.identifier.isbn	978-9975-127-48-6.
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1803
dc.description	ERHAN, 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.	en_US
dc.description.abstract	Small 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.	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	small and medium-sized enterprises	en_US
dc.subject	tax models	en_US
dc.subject	innovation	en_US
dc.subject	sources of finance	en_US
dc.title	Tax models for the innovation activity of small and medium sized enterprises	en_US
dc.type	Article	en_US