| Title: | SIFIDE’s double impact in Portugal : boosting R&D and optimizing taxes |
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| Authors: | ID Feliciano, Pedro (Author)
ID Sá, Cristina Isabel Branco (Author)
ID Martins, José Luís Pereira (Author) |
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| Files: |  ZUP_Feliciano_Pedro_2026.pdf (465,79 KB)
MD5: 056AB831349D040592F8DFE6E702FF66
 https://www.hippocampus.si/ISSN/1854-6935/24.171-201.pdf
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| Language: | English |
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| Work type: | Unknown |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | ZUP - University of Primorska Press
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| Abstract: | 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. |
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| Keywords: | economic growth, tax planning, R&D, tax benefits, SIFIDE |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Place of publishing: | Koper |
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| Publisher: | University of Primorska Press |
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| Year of publishing: | 2026 |
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| Number of pages: | str. 171–201, 305 |
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| Numbering: | Vol. 24, no. 2 |
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| PID: | 20.500.12556/RUP-23538  |
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| UDC: | 330.34:336.22(469) |
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| ISSN on article: | 1854-6935 |
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| DOI: | 10.26493/1854-6935.24.171-201 |
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| COBISS.SI-ID: | 288614403 |
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| Publication date in RUP: | 24.08.2026 |
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| Views: | 46 |
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| Downloads: | 0 |
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