R&D tax incentives: how do they impact portuguese start-ups?

Detalhes bibliográficos
Autor(a) principal: Ferreira, Luís
Data de Publicação: 2019
Outros Autores: Xavier, Alexandra, Polónia, Daniel
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10773/35512
Resumo: In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities.
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spelling R&D tax incentives: how do they impact portuguese start-ups?SIFIDEGrantsStart-upsPortugalPerformanceIn this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities.Journal of Technology Management & Innovation Group2022-12-21T10:04:44Z2019-01-01T00:00:00Z2019info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/35512eng0718-272410.4067/S0718-27242019000100034Ferreira, LuísXavier, AlexandraPolónia, Danielinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-05-06T04:40:28Zoai:ria.ua.pt:10773/35512Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-06T04:40:28Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv R&D tax incentives: how do they impact portuguese start-ups?
title R&D tax incentives: how do they impact portuguese start-ups?
spellingShingle R&D tax incentives: how do they impact portuguese start-ups?
Ferreira, Luís
SIFIDE
Grants
Start-ups
Portugal
Performance
title_short R&D tax incentives: how do they impact portuguese start-ups?
title_full R&D tax incentives: how do they impact portuguese start-ups?
title_fullStr R&D tax incentives: how do they impact portuguese start-ups?
title_full_unstemmed R&D tax incentives: how do they impact portuguese start-ups?
title_sort R&D tax incentives: how do they impact portuguese start-ups?
author Ferreira, Luís
author_facet Ferreira, Luís
Xavier, Alexandra
Polónia, Daniel
author_role author
author2 Xavier, Alexandra
Polónia, Daniel
author2_role author
author
dc.contributor.author.fl_str_mv Ferreira, Luís
Xavier, Alexandra
Polónia, Daniel
dc.subject.por.fl_str_mv SIFIDE
Grants
Start-ups
Portugal
Performance
topic SIFIDE
Grants
Start-ups
Portugal
Performance
description In this work, a comparison between start-up companies’ performance is made based on the way they use the Portuguese R&D tax credit program. From the analysis of the results, it is possible to verify that companies that benefit from this program have a distinct behavior from those that do not, either in what regards financial performance, the weight of the intangible assets in the company or in what regards the quality and value added of the jobs created. It is also possible to find that beneficiary companies mix the tax credits with the use of European, national and regional grants, thus mixing the funding available to support their Research, Development and Innovation activities.
publishDate 2019
dc.date.none.fl_str_mv 2019-01-01T00:00:00Z
2019
2022-12-21T10:04:44Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10773/35512
url http://hdl.handle.net/10773/35512
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 0718-2724
10.4067/S0718-27242019000100034
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Journal of Technology Management & Innovation Group
publisher.none.fl_str_mv Journal of Technology Management & Innovation Group
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv mluisa.alvim@gmail.com
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