DOIONLINE 
DOIONLINE Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
 Journal Home Volume Issue |
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Issue |
Volume-2,Issue-7 ( Jul, 2016 ) | |||||||||
Paper Title |
Impact Assesment Concerning Adoption Of The Tax Exemption On The Salary Of Researchers | |||||||||
Author Name |
Sorin Mircea Axinte, Bogdan Adrian Ciocanel, Gabriela Ivanus | |||||||||
Affilition |
Romanian Association for Innovation Bucharest, ROMANIA Transilvania University of Brasov IMT Bucharest Brasov, ROMANIA | |||||||||
Pages |
88-91 | |||||||||
Abstract |
The study hereby took into account the pressure exercised by the need (2016-2020) to increase on medium-term the research & development expenses in Romania up to 2% of GDP. The study represents an assessment of the economic impact of changing the tax policy regarding the salary tax in the case of researchers, namely: salary tax exemption of this category of staff. The direct impact consists in increasing of the researchers number and increasing of R&D costs, and the indirect impact consists in increasing of GYR per capita at regional level and of the share of exports of high technology products out of the total exports Keywords- Impact, Tax Exemption, Researchers Salary | |||||||||
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