Pedagogical research for social enterprise: tax credit opportunities for research & development

Abstract

Through the creation of Horizon 2020, Europe is embracing the need to create a more
connected and functioning relationship between government, business and HEIs in
order to increase employment, productivity and social cohesion. Outcomes attributed to
successful University-Business Cooperation include: improving the competitiveness of
business; increasing the relevance and level of innovation of research; creating jobs;
stimulating economic growth; providing concrete answers to citizens’ needs.
Within the European framework, the 2015 Finance Law and its subsequent amendments
have introduced tax incentives for Research & Development. This is evidently an original
and unique opportunity for companies and universities. Pedagogical research can also
seize this opportunity, provided that it adopts a practical approach, centred on the needs
of the company and not on the priorities of academic research.