Research and development tax incentive in the Czech Republic and Croatia
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00131777" target="_blank" >RIV/00216224:14220/23:00131777 - isvavai.cz</a>
Result on the web
<a href="http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index" target="_blank" >http://www.dyskurs.inp.uz.zgora.pl/index.php/DPiA/index</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Research and development tax incentive in the Czech Republic and Croatia
Original language description
Each Member State of the European Union decides on its indirect support for research and development. For this reason, support differs very substantially among countries, not only in terms of the level of support but above all in terms of the process for granting support, the areas supported, the protection of know-how, and the legal certainty for taxpayers regarding R&D tax incentives. This article aims to identify positive legal support elements for indirect R&D support in Croatia and the Czech Republic based on the main criteria of their applicability in practice and decide which country provides more attractive indirect R&D support for beneficiaries. These findings may lead legislators to improve the legal regulation of indirect support for R&D in individual EU Member States and help beneficiaries to decide where to conduct their R&D. The Czech Republic and Croatia were chosen because they are comparably sized post-communist countries, but they have very different approaches to indirect R&D support. The article provides the most important information on the process of application of indirect support, their most important design elements, and a comparison of legislation in these two countries. Finally, de lege ferenda proposals are suggested to improve the current R&D tax incentives in the Czech Republic and Croatia.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Dyskurs Prawniczy i Administracyjny
ISSN
2657-926X
e-ISSN
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Volume of the periodical
2022
Issue of the periodical within the volume
3
Country of publishing house
PL - POLAND
Number of pages
12
Pages from-to
39-50
UT code for WoS article
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EID of the result in the Scopus database
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