Towards a South African R&D tax incentives scheme: fiscal policies and social benefits

被引：0
|
作者：
Pouris, A [1 ]
机构：
[1] Univ Pretoria, Inst Technol Innovat, ZA-0002 Pretoria, South Africa
来源：
SOUTH AFRICAN JOURNAL OF SCIENCE | 2003年 / 99卷 / 5-6期
关键词：
D O I：
暂无
中图分类号：
O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];
学科分类号：
07 ; 0710 ; 09 ;
摘要：
TAX INCENTIVES FOR RESEARCH AND development (R&D) are used internationally for the promotion of science, technology and innovation. This article reports the results of an investigation comparing South Africa's fiscal environment for R&D with that of other countries. It recommends a tax incentive scheme that is appropriate for South Africa and estimates its social benefits.
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页码：195 / 199
页数：5
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