Paper Title
Impact Assesment Concerning Adoption Of The Tax Exemption On The Salary Of Researchers

The study hereby took into account the pressure exercised by the need (2016-2020) to increase on medium-term the research & development expenses in Romania up to 2% of GDP. The study represents an assessment of the economic impact of changing the tax policy regarding the salary tax in the case of researchers, namely: salary tax exemption of this category of staff. The direct impact consists in increasing of the researchers number and increasing of R&D costs, and the indirect impact consists in increasing of GYR per capita at regional level and of the share of exports of high technology products out of the total exports Keywords- Impact, Tax Exemption, Researchers Salary