PATENT BOX IN SLOVAKIA – SUCCESS OR FAILURE?

BRANISLAV KOVÁČ

https://doi.org/10.53465/EDAMBA.2021.9788022549301.255-265

 

Abstract: The aim of the paper is the analysis whether the introduction of the patent box in Slovakia as from 1/1/2018 was effective or not and if it is a useful tax incentive to support the investment into R&D.

Keywords: patent box, software, tax incentive, corporate income tax

JEL classification: F21, H25, H73

Fulltext: PDF

Online publication date: 12 May 2022

 

To cite this article (APA style): 

Kováč, B. (2022). Patent Box in Slovakia – Success or Failure?. Proceedings from the EDAMBA 2021 conference, 255 – 265. https://doi.org/10.53465/EDAMBA.2021.9788022549301.255-265

 

License:

Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.