The UIS Glossary includes statistical terms related to education, science, technology and innovation, culture, and communication & information . Some of the entries contain translations in one or more of the following languages: Arabic, English, French and Spanish. Other entries provide more detailed information, such as definitions, calculation formulas for indicators and sources. Indicators are marked with an asterisk (*).

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Government tax relief for R&D expenditures (GTARD)

Definition
Government tax relief for R&D expenditures (GTARD) describes tax relief provisions that apply to taxpayers strictly as a result of their engagement in R&D performance and/or funding activities, relative to a normal or baseline tax structure.
Source Definition
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
Data Source
R&D surveys.

Allégement fiscal au titre des dépenses de R-D

Définition
L’allégement fiscal au titre des dépenses de R-D renvoie aux mesures d’allégement fiscal applicables aux contribuables qui exécutent et/ou financent des activités de R-D, par comparaison avec une structure fiscale courante ou de référence.
Source de la définition
OCDE. (2016), Manuel de Frascati 2015: Lignes directrices pour le recueil et la communication des données sur la recherche et le développement expérimental.
Source de données
Enquêtes de R-D.

Exensiones impositvas de gastos en I+D

Definición
(Nota: esta definición será añadida en breve).
Fuente(s) de datos
Encuestas de I+D.