Practical Problems in the Area of Research and Development in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00096444" target="_blank" >RIV/00216224:14220/17:00096444 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017" target="_blank" >10.5817/CZ.MUNI.P210-8516-2017</a>

Result language
angličtina
Original language name
Practical Problems in the Area of Research and Development in the Czech Republic
Original language description
This contribution deals with matter of research and development and its practical problems in the Czech law system. The main aim of the paper is to confirm or disprove the hypothesis that effective legal regulation provides sufficient legal certainty for taxpayers to its investments to research and development and connected possibilities of tax deductible expenses. In the paper several legal (scientific) methods will be used such as comparison of science disciplines, implementation and analysis of premises and others. There is no integrated publication dealing with research and development in income tax law. For insight to problem of core matter judgements must be used.
Czech name
—
Czech description
—

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The Financial Law towards Challenges of the XXI Century
ISBN
9788021085169
ISSN
—
e-ISSN
—
Number of pages
8
Pages from-to
191-198
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2017
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
000405243700013

Similar results(10)