Данњñ‡Ð½Ð¸ Ñ Ñ‚Ð¸Ð¼Ñƒð»Ð¸ за науñ‡Ð½Ð¾Ð¸Ð·Ñ леð´Ð (2025)

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ÐžÑ Ð½Ð¾Ð²Ð½Ð¾ Ð¼Ñ Ñ Ñ‚Ð¾ Ñ Ñ€ÐµÐ´ мерките за Ñ Ñ‚Ð¸Ð¼ÑƒÐ»Ð¸Ñ€Ð°Ð½Ðµ на Ð½Ð°ÑƒÑ‡Ð½Ð¾Ð¸Ð·Ñ Ð»ÐµÐ´Ð¾Ð²Ð°Ñ‚ÐµÐ»Ñ ÐºÐ°Ñ‚Ð° и развойна Ð´ÐµÐ¹Ð½Ð¾Ñ Ñ‚ (РИРД) и иновациите заемат данъчните преференции. Ð’ Ñ Ñ‚Ð°Ñ‚Ð¸Ñ Ñ‚Ð° Ñ Ðµ Ð¸Ð·Ñ Ð»ÐµÐ´Ð²Ð°Ñ‚ Ñ ÑŠÑ‰Ð½Ð¾Ñ Ñ‚Ñ‚Ð° и Ñ Ñ‚ÐµÐ¿ÐµÐ½Ñ‚Ð° на Ñ€Ð°Ð·Ð¿Ñ€Ð¾Ñ Ñ‚Ñ€Ð°Ð½ÐµÐ½Ð¸Ðµ на различни данъчни преференции за РИРД Ñ Ñ€ÐµÐ´ Ñ Ñ‚Ñ€Ð°Ð½Ð¸Ñ‚Ðµ от ÐžÑ€Ð³Ð°Ð½Ð¸Ð·Ð°Ñ†Ð¸Ñ Ñ‚Ð° за Ð¸ÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ‡ÐµÑ ÐºÐ¾ Ñ ÑŠÑ‚Ñ€ÑƒÐ´Ð½Ð¸Ñ‡ÐµÑ Ñ‚Ð²Ð¾ и развитие (ОИСР) и Ð•Ð²Ñ€Ð¾Ð¿ÐµÐ¹Ñ ÐºÐ¸Ñ Ñ ÑŠÑŽÐ· (ЕС). ÐžÐ±Ñ ÑŠÐ¶Ð´Ð°Ñ‚ Ñ Ðµ Ð¿Ñ€ÐµÐ´Ð¸Ð¼Ñ Ñ‚Ð²Ð°Ñ‚Ð° и Ð½ÐµÐ´Ð¾Ñ Ñ‚Ð°Ñ‚ÑŠÑ†Ð¸Ñ‚Ðµ на различните данъчни Ð¾Ð±Ð»ÐµÐºÑ‡ÐµÐ½Ð¸Ñ . Разглеждат Ñ Ðµ най-новите промени в прилагането на данъчни Ð¾Ð±Ð»ÐµÐºÑ‡ÐµÐ½Ð¸Ñ Ð² различните Ñ Ñ‚Ñ€Ð°Ð½Ð¸. ÐžÑ‚Ð±ÐµÐ»Ñ Ð·Ð²Ð° Ñ Ðµ Ñ‚ÐµÐ½Ð´ÐµÐ½Ñ†Ð¸Ñ Ð½Ð° увеличаване на Ð½Ð°Ð»Ð¸Ñ‡Ð½Ð¾Ñ Ñ‚Ñ‚Ð° и размера на данъчните Ñ Ñ‚Ð¸Ð¼ÑƒÐ»Ð¸ за Ð½Ð°ÑƒÑ‡Ð½Ð¾Ð¸Ð·Ñ Ð»ÐµÐ´Ð¾Ð²Ð°Ñ‚ÐµÐ»Ñ ÐºÐ° и развойна Ð´ÐµÐ¹Ð½Ð¾Ñ Ñ‚ в зоната на ОИСРи извън Ð½ÐµÑ . Същевременно Ñ Ðµ Ð¿Ð¾Ñ Ð¾Ñ‡Ð²Ð°, че прекалено Ñ‡ÐµÑ Ñ‚Ð¸Ñ‚Ðµ промени на данъчните Ñ Ñ‚Ð¸Ð¼ÑƒÐ»Ð¸ за РИРД могат да доведат до Ð¸Ð·Ð²ÐµÑ Ñ‚Ð½Ð° Ñ Ñ‚ÐµÐ¿ÐµÐ½ на данъчна Ð½ÐµÑ Ð¸Ð³ÑƒÑ€Ð½Ð¾Ñ Ñ‚, чиито Ð¿Ð¾Ñ Ð»ÐµÐ´Ð¸Ñ†Ð¸ могат да окажат Ð½ÐµÐ±Ð»Ð°Ð³Ð¾Ð¿Ñ€Ð¸Ñ Ñ‚Ð½Ð¾ Ð²ÑŠÐ·Ð´ÐµÐ¹Ñ Ñ‚Ð²Ð¸Ðµ върху Ð½Ð°ÑƒÑ‡Ð½Ð¾Ð¸Ð·Ñ Ð»ÐµÐ´Ð¾Ð²Ð°Ñ‚ÐµÐ»Ñ ÐºÐ°Ñ‚Ð° и развойната Ð´ÐµÐ¹Ð½Ð¾Ñ Ñ‚ и иновациите. ÐžÐ±Ð¾Ñ Ð½Ð¾Ð²Ð°Ð²Ð° Ñ Ðµ Ð½ÐµÐ¾Ð±Ñ…Ð¾Ð´Ð¸Ð¼Ð¾Ñ Ñ‚Ñ‚Ð° и Ñ Ðµ дават препоръки за въвеждане на данъчни Ñ Ñ‚Ð¸Ð¼ÑƒÐ»Ð¸ за РИРД в Ð‘ÑŠÐ»Ð³Ð°Ñ€Ð¸Ñ .

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Keywords

данъчен кредит за Ð±Ð¸Ð·Ð½ÐµÑ Ñ€Ð°Ð·Ñ…Ð¾Ð´Ð¸Ñ‚Ðµ за РИРД; данъчни Ð¾Ñ‚Ñ Ñ‚ÑŠÐ¿ÐºÐ¸; данъчни Ð¾Ñ‚Ñ Ñ€Ð¾Ñ‡ÐºÐ¸; ограничаване на данъчните Ð¾Ð±Ð»ÐµÐºÑ‡ÐµÐ½Ð¸Ñ Ð·Ð° РИРД; режим на патентната кутиÑ;
All these keywords.

JEL classification:

• H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
• H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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