Evaluation of the Tax Incentives Aimed at Stimulating R&D Projects in the Business Sector

In the study we are interested in the issue of tax incentives for private R&D in Croatia and the related effects in the period 2007-2009. The aim of the study is to evaluate the current tax incentive scheme, with the focus on assessing its efficiency. The first objective of the study is to examine the relation between R&D tax incentives and R&D investments into the business sector, whether R&D tax incentives increase or displace R&D investments on firm level? The second objective of the study is to explore the business entity population included in the R&D tax incentive programme.