>What do you mean?Exactly what I wrote.
>I am in Eastern Europe and[...]
Eastern Europe is not a country. Every EU country has completely different legal and tax regimes. And I specifically said that some CEE countries are the exception and do exactly what you said, but that high-tax/high-welfare EU countries usually do not, since their welfare deficit is so high they don't hand out special tax incentives for SW industry as they need to tax everything that moves in order to not go bust, and due to their tiny SW industry, tax breaks for SW work would be politically unpopular with the majority voters working in other industries which see SW devs as overpaid and spoiled already. It's a tragedy of the commons coupled with crabs in a bucket mentality.
So how does your comment contradict mine? Read it again, maybe you missed it.
>you can fully deduct R&D in general
Depends what each country defines as R&D in their legal framework and how much creative accounting you're legally allowed to do. Some countries don't count web app development as R&D though, so of course have a lot less successful unicorns, and a less developed SW industry. R&D tends to be more like pharma, aerospace, lasers, bio engineering, that kind of stuff, not building another food delivery app.