REFUND + will be spread over a period of 32 months. The project will be using a methodology that will associate an economic study, a qualitative analysis and case studies in order to reach the following objectives:

- Identification and monitoring of the impacts of these instruments in the five EU countries where they are currently implemented;

- Comparison of the impacts of direct tax measures in these countries, so as to bring out and show best practices;

- Identification of success or failure factors of these policies and the sharing of these findings via operational recommendations towards corrective actions for the measures already in place and definition of optimum application modalities for future systems;

- Simulation of potential tax impacts on the Polish and Lithuanian markets and definition of best way forward

- Communication of recommendations to policy makers. The most important stakeholders are included in the project in an advisory committee.

- Emphasize information to the countries of Central and Eastern Europe which have not yet developed incentives in the domestic sector with the help of the Council of Europe

- Information for industrialists about the interest aroused by the measure.