TFL Vsebine / Revija SIR*IUS

Documentation for R&D tax allowance

Davčne olajšave so pomemben instrument fiskalne politike. S ciljno usmerjenimi davčnimi olajšavami želi država doseči določene gospodarske, včasih tudi socialne cilje. Evropska komisija v zadnji raziskavi Tax Policies in the European Union Survey 2018 izpostavlja socialne in razvojne cilje davčne politike. Skladno s tem naj učinkovit davčni sistem zagotavlja podporo investicijam in zaposlovanju brez omogočanja nelojalne konkurence. Prav to poleg izdatnih davčnih oprostitev ter nizke nominalne davčne stopnje lahko povzročajo tudi davčne olajšave. Davčne olajšave za vlaganja v raziskave in razvoj so tudi najzahtevnejše z vidika uveljavljanja. Zato so v tem prispevku obravnavane zlasti vrste vlaganj, za katere se davčna olajšava prizna, obseg priznanih vlaganj oziroma stroškov ter procesne določbe za njihovo uveljavljanje.

Tax incentives are an important fiscal policy instrument. The state uses targeted tax incentives to achieve certain economic and even social goals. The European Commission highlights the social and development objectives of fiscal policy in its latest Tax Policies in the European Union Survey 2018. Accordingly, an effective tax system should provide support for investment and employment without allowing unfair competition. In addition to tax exemptions and low nominal tax rates, the latter may also give rise to tax deductions. Tax incentives for research and development investments are also the most demanding in terms of their enforcement. Therefore, in this article, I analyze types of investments for which tax incentives can be recognized, the value of investment in R&D and procedural provisions for their enforcement.