{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-8XGN7MH6/16e99005-5085-48ce-8482-f4b5cf687033/PDF","dcterms:extent":"465 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-8XGN7MH6/309f72aa-16e5-46d3-89a3-4c0bd1aa9d10/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2003-2026","edm:begin":{"@xml:lang":"en","#text":"2003"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-8XGN7MH6","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-e8tzpyad"},{"@xml:lang":"sl","#text":"Managing global transitions"}],"dcterms:issued":"2026","dc:creator":["Feliciano, Pedro","Martins, José Luís Pereira","Sá, Cristina Isabel Branco"],"dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:24"},{"@xml:lang":"sl","#text":"str. 171–201, 305"}],"dc:identifier":["DOI:10.26493/1854-6935.24.171-201","ISSN:1854-6935","COBISSID_HOST:288614403","URN:URN:NBN:SI:doc-8XGN7MH6"],"dc:language":"en","dc:publisher":{"@xml:lang":"sl","#text":"University of Primorska Press"},"dc:subject":[{"@xml:lang":"sl","#text":"davčne ugodnosti"},{"@xml:lang":"sl","#text":"davčno načrtovanje"},{"@xml:lang":"en","#text":"economic growth"},{"@xml:lang":"sl","#text":"gospodarska rast"},{"@xml:lang":"en","#text":"R&D"},{"@xml:lang":"sl","#text":"raziskave in razvoj (RR)"},{"@xml:lang":"sl","#text":"SIFIDE"},{"@xml:lang":"en","#text":"tax benefits"},{"@xml:lang":"en","#text":"tax planning"}],"dcterms:temporal":{"@rdf:resource":"2003-2026"},"dc:title":{"@xml:lang":"sl","#text":"SIFIDE’s double impact in Portugal| boosting R&D and optimizing taxes|"},"dc:description":[{"@xml:lang":"sl","#text":"Economic growth is closely linked to innovation, with R&D playing a key role in generating new knowledge, products, and processes. In Portugal, public policies support R&D through financial incentives and tax benefits. This article examines the relationship between economic growth and R&D investment from both macroeconomic and microeconomic perspectives, focusing on national outcomes and firm-level performance, emphasizing the role of tax incentives in private R&D. Using a linear regression model, we find that innovation-intensive firms investing in R&D exhibit higher levels of tax planning, partly reflecting the direct effect of R&D tax incentives (SIFIDE), and potentially linked to more accurate tax management practices. Our findings align with international evidence while addressing a gap in the Portuguese context. The findings provide insights for policymakers and business leaders, emphasizing the need to monitor private R&D investments supported by SIFIDE and assess their real economic im pact, given the scheme’s substantial fiscal cost"},{"@xml:lang":"sl","#text":"Gospodarska rast je tesno povezana z inovacijami, pri čemer imajo raziskave in razvoj (RR) ključno vlogo pri ustvarjanju novega znanja, izdelkov in procesov. Na Portugalskem javne politike RR podpirajo s finančnimi spodbudami in z davčnimi ugodnostmi. Pričujoči članek preučuje razmerje med gospodarsko rastjo in naložbami v RR z makro ekonomskega ter mikroekonomskega vidika, pri čemer se osredotoča na nacionalne rezultate in uspešnost podjetij ter poudarja vlogo davčnih spodbud pri zasebnih vlaganjih v RR. Z uporabo linearnega re gresijskega modela ugotavljamo, da inovacijsko intenzivna podjetja, ki vlagajo v RR, izkazujejo višjo raven davčnega načrtovanja, kar je delno posledica neposrednega učinka davčnih spodbud za RR (port. Sistema de Incentivos Fiscais a Investigaçao e Desenvolvimento Empresarial – SIFIDE) in je lahko povezano tudi z natančnejšimi praksami davčnega upravljanja. Naše ugotovitve so skladne z mednarodnimi dokazi, hkrati pa zapolnjujejo vrzel v portugalskem kontekstu. Ugotovitve ponujajo pomembna spoznanja za odločevalce in poslovne voditelje ter pou darjajo potrebo po spremljanju zasebnih naložb v RR, podprtih s programom SIFIDE, in ocenjevanju njihovega dejanskega gospodarskega učinka glede na znatne fiskalne stroške tega sistema"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-8XGN7MH6","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-8XGN7MH6"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-8XGN7MH6/16e99005-5085-48ce-8482-f4b5cf687033/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-sa/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza na Primorskem, Fakulteta za management"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-8XGN7MH6/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-8XGN7MH6"}}}}