Selected Aspects of Indirect R&D Support in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F22%3A00009991" target="_blank" >RIV/46747885:24310/22:00009991 - isvavai.cz</a>
Result on the web
<a href="https://www.jois.eu/files/4_1269_Brabec" target="_blank" >https://www.jois.eu/files/4_1269_Brabec</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.14254/2071-8330.2022/15-3/4" target="_blank" >10.14254/2071-8330.2022/15-3/4</a>
Alternative languages
Result language
angličtina
Original language name
Selected Aspects of Indirect R&D Support in the Czech Republic
Original language description
Sustainable economic development and current global challenges accentuate businesses’ innovative activities across the size spectrum. Developed countries are looking for ways to support the acceleration of R&D activities. A mix of direct and indirect instruments is used for this purpose. Indirect instruments are implemented in the corporate environment primarily through various tax incentives. A widespread form of tax incentives represents the possibility of reducing the tax base by expenses related to R&D activities. The article analyses the amount and structure of companies in the Czech Republic, which use the deduction for research and development. The research sample includes all companies that filled out their tax returns between 2009 and 2020. The established hypotheses are tested using the methods of descriptive statistics, the Chi-Square test of independence, and the analysis of variance. The research results confirm a statistically significant difference between the average number of companies using deduction for research and development if those companies are classified according to their size. In addition, it was revealed that the number of companies using deduction for research and development has gradually declined since 2015. Furthermore, it was found that the structure of companies using the deduction for research and development changes over time.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of International Studies
ISSN
2071-8330
e-ISSN
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Volume of the periodical
15
Issue of the periodical within the volume
3
Country of publishing house
PL - POLAND
Number of pages
14
Pages from-to
51-64
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85140443272