[Download] Steuerliche Forschungs- und Entwicklungsanreize fuuml;r kleine und mittlere Unternehmen: Ausgestaltungsmouml;glichkeiten im Rahmen des Europauml;ischen Beihilferechts (German Edition)

[Download] Steuerliche Forschungs- und Entwicklungsanreize fuuml;r kleine und mittlere Unternehmen: Ausgestaltungsmouml;glichkeiten im Rahmen des Europauml;ischen Beihilferechts (German Edition)


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Steuerliche Forschungs- und Entwicklungsanreize fuuml;r kleine und mittlere Unternehmen: Ausgestaltungsmouml;glichkeiten im Rahmen des Europauml;ischen Beihilferechts (German Edition)

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Author : Benjamin Marco Heinrich Cichos
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Description : Wauml;hrend Groszlig;unternehmen im Regelfall wie selbstverstauml;ndlich Teile ihres Etats in Forschung und Entwicklung (FuE) investieren, zeigt sich die Mehrzahl der deutschen kleinen und mittleren Unternehmen (KMU) deutlich zuruuml;ckhaltender. Zu hoch sind die Aufwendungen, zu ungewiss die durch FuE generierten zukuuml;nftigen Ertrauml;ge. In der Mehrzahl der EU-Mitgliedstaaten helfen bereits steuerliche FuE-Anreize dabei, diese dringend benouml;tigten Innovationspotentiale zu erschlieszlig;en. Der Autor spricht sich fuuml;r die Einfuuml;hrung einer auf die Beguuml;nstigung von KMU beschrauml;nkten steuerlichen FuE-Fouml;rderung in Deutschland aus und entwickelt konkrete Ausgestaltungsmouml;glichkeiten unter Beruuml;cksichtigung des Europauml;ischen Beihilferechts.

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