Traduction de «armonizzazione delle politiche fiscali » (Italien → Anglais) :

So far, fiscal policies in support of innovation concentrate mainly on tax relief for expenditure on RD. Spain is an interesting exception, where tax incentives apply not only to RD but also to expenditure on technological innovation.

Notes that besides ensuring compliance with the sustainable fiscal policies, in order to achieve economic balance it is necessary to implement growth-conducive measures such as fighting tax fraud and evasion, shifting taxation towards more growth-friendly tax areas and providing viable tax stimulus for both self-employed persons and small and medium-sized enterprises (SMEs), especially with the aim of promoting innovation and RD activities;

This scheme is provided for as preferential tax treatment by the Notice on Favourable Tax Policies for Western Region Development (issued by the Ministry of Finance, General Tax Bureau and General Customs Office, effective from 1 January 2001) which was updated by the Notice on Further Implementation on Tax Policies of the Western Development Strategy (issued the Ministry of Finance, General Tax Bureau and General Customs Office, effective from 1 January 2011 onwards) which extends the period of validity of this programme until 31 December 2020.

Such tax policies are not necessarily undesirable as such, as long as the State participates in international cooperation in order to allow other States to enforce their tax policy.

So far, fiscal policies in support of innovation concentrate mainly on tax relief for expenditure on RD. Spain is an interesting exception, where tax incentives apply not only to RD but also to expenditure on technological innovation.

According to the Basque Government document entitled Industrial Policy: General Framework of Activities 1996-1999 (Política Industrial. Marco General de Actividades 1996-1999), "tax policies are essential for boosting economic development and, similarly, for promoting industrial projects based on the industrial development of the Basque Country" (page 131), and in the chapter "Tax policy instruments" one reads: "the tax autonomy which we have (in the Basque Country) enables us to search for imaginative made-to-measure tax solutions, e.g. for priority projects or even tax incentives for large firms" (page 133).