The system was introduced in 1991 and was modified in 2008 with the opportunity to choose between the 25% or 33% tax rate (including labour market contribution the tax rates are 31 % and 38.4%). The purpose is to make an opportunity for more resources to flow research that benefits the public. As of 1 January 2008, the limit of the development reserve was increased from 25% to 50% of the pre-tax profit.