R&D Tax Incentives: How Do They Impact Portuguese Start-ups?
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, ei...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universidad Alberto Hurtado
2019-04-01
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| Series: | Journal of Technology Management & Innovation |
| Subjects: | |
| Online Access: | https://www.jotmi.org/index.php/GT/article/view/2867 |
| _version_ | 1828888365182746624 |
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| author | Luis Pedro Ferreira Alexandra Lobo Xavier Daniel F. Polonia |
| author_facet | Luis Pedro Ferreira Alexandra Lobo Xavier Daniel F. Polonia |
| author_sort | Luis Pedro Ferreira |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-13T12:21:27Z |
| format | Article |
| id | doaj.art-f929372449ce4ff59ed442fe66818a26 |
| institution | Directory Open Access Journal |
| issn | 0718-2724 |
| language | English |
| last_indexed | 2024-12-13T12:21:27Z |
| publishDate | 2019-04-01 |
| publisher | Universidad Alberto Hurtado |
| record_format | Article |
| series | Journal of Technology Management & Innovation |
| spelling | doaj.art-f929372449ce4ff59ed442fe66818a262022-12-21T23:46:34ZengUniversidad Alberto HurtadoJournal of Technology Management & Innovation0718-27242019-04-0114110.4067/S0718-272420190001000341155R&D Tax Incentives: How Do They Impact Portuguese Start-ups?Luis Pedro Ferreira0Alexandra Lobo Xavier1Daniel F. Polonia2Student at Master in Innovation and Technological Entrepreneurship of Engineering Faculty of Porto University.Engineering Faculty of Porto UniversityEconomics, Management, Industrial Engineering and Tourism Department Governance, Competitiveness and Public Policies (GovCoPP) Research Group Aveiro UniversityIn 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.https://www.jotmi.org/index.php/GT/article/view/2867SIFIDEgrantsstart-upsPortugalperformance |
| spellingShingle | Luis Pedro Ferreira Alexandra Lobo Xavier Daniel F. Polonia R&D Tax Incentives: How Do They Impact Portuguese Start-ups? Journal of Technology Management & Innovation SIFIDE grants start-ups Portugal performance |
| title | 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_short | R&D Tax Incentives: How Do They Impact Portuguese Start-ups? |
| title_sort | r d tax incentives how do they impact portuguese start ups |
| topic | SIFIDE grants start-ups Portugal performance |
| url | https://www.jotmi.org/index.php/GT/article/view/2867 |
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