R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F23%3A00011690" target="_blank" >RIV/46747885:24310/23:00011690 - isvavai.cz</a>
Result on the web
<a href="https://www.businessperspectives.org/index.php/journals/knowledge-and-performance-management-2/issue-434/r-d-deductions-in-the-czech-republic-is-the-amount-dependent-on-the-size-of-a-company" target="_blank" >https://www.businessperspectives.org/index.php/journals/knowledge-and-performance-management-2/issue-434/r-d-deductions-in-the-czech-republic-is-the-amount-dependent-on-the-size-of-a-company</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.21511/kpm.07(1).2023.12" target="_blank" >10.21511/kpm.07(1).2023.12</a>

Result language
angličtina
Original language name
R&D deductions in the Czech Republic: Is the amount dependent on the size of a company?
Original language description
Research and development (R&D) is considered a critical factor in the long-term performance of companies. Governments are therefore seeking to increase the availability of R&D support for enterprises. This support may include indirect or tax support, often offered as deductions from the tax base or credits on already calculated tax. The paper analyzes the average amount of R&D deductions depending on the size of enterprises in the Czech Republic that use R&D deductions. The research sample includes all companies residing in the Czech Republic that filed tax returns between 2009 and 2021. The methods of descriptive statistics, analysis of variance, and trend analysis were used to test the hypotheses. The results suggest a statistically significant difference (α %62 0.01) between the average R&D deduction of companies using the R&D deduction and a company’s size. Furthermore, it was found that the average amount of the R&D deduction has changed and is expected to change as well. This trend in the case of micro companies is negative, and by other groups, it is relatively constant or slightly rising and is also expected to increase. Authorities could use these results to adjust tax laws governing R&D deductions in the Czech Republic.
Czech name
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Czech description
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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

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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